JAI EXPORTS Vs. UNION OF INDIA

JUDGEMENT

(1.) . The only question involved in this petition is whether the petitioner is entitled to the benefit under the Kar Vivad Samadhan Scheme, 1998 (in short the "Scheme").

(2.) . According to the petitioner it is entitled to benefits under the Scheme while the Respondents stand is that the Scheme is only applicable to cases where a person has a liability in relation to customs duty under the Customs Act, 1962 (in short the "Act") which is due and payable.

(3.) . Petitioner's case revolves round a communication received from the Government of India, Ministry of Commerce, Directorate General of Foreign Trade (in short "DGFT"), dated 6th August 1997 (Annexure-C). Under the Scheme even the amount payable comes within the ambit of the concession available. Respondents have taken a stand that the same has no relevance, and in any event that was not a demand notice under the Act and not even a show cause notice.