PRINCIPAL ADDITIONAL DIRECTOR GENERAL DIRECTORATE OF REVENUE INTELLIGENCE Vs. CUSTOMS, CENTRAL, EXCISE AND SERVICE TAX SETTLEMENT COMMISSION, PRINCIPAL BENCH

JUDGEMENT

(1.) This writ petition has been preferred challenging the order passed by Settlement Commission dated 15th February, 2018 (Annexure P-1 to the memo of this writ petition). The impugned order has been passed by the Settlement Commission under Section 127C of the Customs Act, 1962.

(2.) FACTUAL MATRIX:

(3.) Arguments canvassed by the counsel for petitioner Mr. Aditya Singla, Advocate appearing on behalf of the petitioner ?" DRI contends that the Settlement Commission seriously erred in entertaining the applications before it by respondent Nos.2 to 11, as, in view of the fact that cigarettes stood notified in Section 123 of the Act, the applications were not maintainable. Learned counsel has also submitted that the reliance by the Settlement Commission, on the judgment of the Hon?ble Supreme Court in DGFT vs. Kanak Exports (supra) was also misdirected.