Page 166 - ELT_15th August 2020_Vol 373_Part 4

500 EXCISE LAW TIMES [ Vol. 373

fiscated under Section 111(1), 111(m) read with Section
119 of the Customs Act, 1962, for misdeclaration of de-
scription, value and concealment of the undeclared
goods.
(e) In respect of the 21 past Bills of entry covered under the Category
II and III the duty of Rs. 1,79,07,126/- should not be demanded
from them under Section 28(4) of the Customs Act, 1962 along
with applicable interest in accordance with Section 28AA of
the Customs Act, 1962 in respect of the past bills of entry per-
taining to the years 2009, 2010, 2011 discussed in the preceding
paragraphs.
(f) In respect of the past 21 Bill of entry covered under the Cate-
gory II and III, goods imported and cleared by the importer
should not be held to be liable for confiscation under section
111(m) of the Customs Act, 1962,
(g) Penalty should not be imposed under Section 112(a) of the
Customs Act, 1962, for rendering the goods imported vide the
aforesaid four Bills of Entry namely 4990516, dated 21-10-2011,
4566636, dated 6-9-2011, 4547455, dated 5-9-2011 and 5987437,
dated 13-2-2012 and the goods imported and cleared vide the
21 past Bills of Entry liable to confiscation under 111(m) of the
Customs Act, 1962,
(h) Penalty should not be imposed, under Section 114A for willful
misstatement or suppression of facts in respect of the above
said Bills of entry,
(i) Penalty should not be imposed under Section 114AA of the
Customs Act, 1962, for furnishing forged/fabricated docu-
ments to clear the goods in the aforesaid Bills of Entry,
(j) The Bank Gurantee of Rs. 1 Crores furnished by the importer
should not be enforced to appropriate the duty so demanded
under Section 28(4) of the Customs Act, 1962 as above, and
(k) The excess duty of Rs. 1,81,427/- paid in excess at the time of
provisional assessment in respect of the Bills of Entry No.
4990516, dated 21-10-2011 and 4566636 dated 6-9-2011 should
not adjusted against the duty so demanded under Section
28(4) of the Customs Act, 1962 as above in respect of the past
bills of entry pertaining to Category II and III.
4. After Show Cause Notice issued, the petitioner approached the 1st
respondent Settlement Commission under Section 127B of the Customs Act, 1962
to settle the dispute. Before the 1st respondent Settlement Commission as against
a proposed duty demand of Rs. 2,10,10,983/-, the petitioner had admitted a lia-
bility of Rs. 83,27,539/- and interest thereon of Rs. 23,82,092/- totalling to
Rs. l,07,09,631/-.
5. The petitioner claims to have paid the aforesaid amount before ap-
proaching the Settlement Commission. Before the Settlement Commission, the
respondent had raised the preliminary objection regarding the maintainability of
the application to settle the dispute in view of the 3rd proviso to Section 127B of
the Customs Act, 1962. As per the said proviso, no application under Section
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