Page 163 - ELT_15th August 2020_Vol 373_Part 4

2020 ] MILLIONS FASHION v. CUSTOMS, C. EX. & S.T. SETT. COMM., CHENNAI 497

Section 123(2) of Customs Act, 1962 - HELD : Original liability and interest
amount admitted by petitioner, however, vide letter/submission dated 12-6-
2015 reduction of liability amount and proportionate interest requested and
refund sought - Petitioner instead of clearly explaining its stand, tried adjudi-
cation of dispute by Settlement Commission which is not warranted - In view
of lack of clarity in stand of petitioner, Settlement Commission was con-
strained to dismiss application stating that petitioner raised several conten-
tious arguments which cannot be considered - Since there is no scope for se-
cond opportunity to settle case before Settlement Commissioner by filing
fresh application, one more chance can be given to petitioner to settle case by
accepting amounts originally offered as admitted liability by petitioner - Im-
pugned Final Notice set aside - Case remitted back to Settlement Commission
to pass a fresh order - Section 127B of Customs Act, 1962. [paras 11, 12, 13, 14,
15, 16]
Petition disposed of
CASES CITED
Additional Commissioner v. Ram Niwas Verma — 2015 (323) E.L.T. 424 (Del.) — Referred ....... [Para 9]
C.S. India v. Additional Director General, DGCEI — 2015 (325) E.L.T. 91 (Kar.)
— Referred ...................................................................................................................................... [Para 10]
Idris Y. Porbunderwala (Navneet Trading Co. ) — 2005 (186) E.L.T. 356 (Sett. Comm.)
— Referred ........................................................................................................................................ [Para 7]
REPRESENTED BY : Shri S. Murugappan, for the Petitioner.
Shri A.P. Srinivas, Standing Counsel, for the Re-
spondent.
[Order]. - In this Writ Petition, the petitioner has challenged the im-
pugned Final Order dated 16-7-2015 in Order No. 25/2015-Cus. passed by the 1st
respondent.
2. By impugned order, the 1st respondent has rejected the application
filed by the petitioner for settling the dispute under Section 127B of the Customs
Act, 1962. The petitioner had imported the goods namely Cotton Woven Fabrics
which are notified under Customs Notification No. 98/2009-Cus., dated 11-9-
2009 issued by the Government of India.
3. The petitioner was issued with a Show Cause Notice dated 6-9-2013,
to show cause as to why the value adopted by the petitioner for the imported
goods should not be rejected under Rule 12 of the Customs Valuation Rules, 2007
and why the benefit of the Notification claimed by the petitioner, under Customs
Notification No. 98/2009-Cus., dated 11-9-2009 should not be denied to the peti-
tioner. The relevant portions of the Show Cause Notice are reproduced below :-
21. In view of the foregoing, M/s. Millions Fashion, No. 79, Coral Mer-
chant Street, Mannady, Chennai-1, the importer, is hereby called upon to
show cause within 30 days of receipt of this notice, to the Commissioner of
Customs (Exports) at Custom House, Chennai-1, as to why :
(a) In respect of the Bill of Entry No. 4566636, dated 6-9-2011 :
(i) The declared value of Rs. 4,91,541/- for the import of
19385.5 meters of rayon/poly-cot woven printed fabrics
imported should not be rejected under Rule 12 of the
Customs Valuation Rules, 2007 and re-determined as
Rs. 10,32,711/- under Rule 3 of the CVR, 2007;
EXCISE LAW TIMES  15th August 2020  163