UNION OF INDIA Vs. SURESH L RAHEJA

JUDGEMENT

(1.) By the above Petition, filed under Article 226 of the Constitution of India, the Petitioner takes exception to the order dated 20.2.2006 passed by the Settlement Commission whereby and whereunder, the Settlement Commission settled the case of the Respondents on the following terms and conditions:

(2.) Shorn of unnecessary details, the facts necessary to be cited for adjudication of the above Petition can be stated thus:

(3.) Consequent to the investigation done by the department, a show cause notice dated 20.10.2005 was issued to five noticees for their role in the smuggling of dutiable goods and confiscation of goods and penal action under the said Act. The gravamen of the said show cause notice can be culled out from Para 31 and 32 and the charges levelled against the Respondents can be seen from Para 39 of the said show cause notice, which are reproduced herein under: