COMMISSIONER OF CUSTOMS, MUMBAI Vs. MANISH KALVADIA

JUDGEMENT

(1.) Heard. Rule, returnable forthwith. By consent of the parties, both the petitions are taken up for final hearing.

(2.) Both these petitions arise from the order passed by the Settlement Commission on 9th November, 2005 under Section 127C(1) of the Customs Act, 1962 ( the Customs Act' for short) and hence both these petitions are heard together and disposed of by this common Judgment.

(3.) Writ Petition No. 9171 of 2005 is filed by the revenue to challenge the order passed by the Settlement Commission dated 9th November, 2005 whereas Writ Petition No. 8622 of 2005 is filed by Shri Manish Kalvadiya seeking enforcement of the order of the Settlement Commission dated 9-11-2005.