O V IMPEX THROUGH Vs. ITS PROPRIETOR

JUDGEMENT

(1.) The challenge in these petitions is to the common order dated 31st December, 2014 passed by the Customs and Central Excise Settlement Commission, Principal Bench, New Delhi ('CCESC'), whereby the applications filed by the petitioners under Section 127B(1) of the Customs Act, 1962 ('the Act') were dismissed.

(2.) The petitioners had preferred the aforesaid applications in relation to a common show cause notice (SCN) dated 24th March, 2009 issued by the Additional Director General, Directorate of Revenue Intelligence, New Delhi ('DRI). The applications were rejected by the CCESC on the ground that "there does not appear to be any meeting ground between the assertions of the applicant and the Revenue and in such a situation the case is not amenable for settlement." The CCESC was of the view that the matters agitated before it "can be resolved only by examination of documents and facts which cannot be drawn in settlement proceedings". In arriving at the said conclusion, the CCESC relied upon the decision of this Court in Union of India v. Dharampal Satyapal, 2013 (298) E.L.T. 653 (Del.).

(3.) This Court has heard the submissions of Mr. Piyush Kumar, learned counsel appearing for the petitioner and Mr. Satish Aggarwala, learned counsel appearing for the DRI.