JADE MARKETING Vs. UNION OF INDIA

JUDGEMENT

(1.) At the very outset, Mr. Balani, Learned Counsel appearing for the petitioner seeks to amend the petition by deleting reference to the order dated 8th Oct., 2017 and 25th Jan., 2018 referred to in the prayer clause of the appeal. Amendment allowed and be carried out forthwith. Re-verification dispensed with.

(2.) At the request of the parties, petition itself is being disposed of finally at the stage of admission.

(3.) This petition under Art. 226 of the Constitution of India, challenge communication/orders dated 18th Oct., 2016 and 2nd Nov., 2016 passed by the [Customs], ExciseService Tax Settlement Commission (Commission). The communication dated 18th Oct., 2016 from the office of the Commission informed the petitioner that in the absence of paying interest within the 30 days as provided in the order dated 22nd April, 2016 under Sec. 127C(5) of the Customs Act, 1962 (the Act), the application for settlement stands rejected. The Communication dated 2nd Nov., 2016 from the office of the Commission informed the petitioner that its application dated 25th Oct., 2016 for restoration of its application by recall of order dated 18th Oct., 2916 was rejected.