PRASAD ANIL KULKARNI Vs. UNION OF INDIA

JUDGEMENT

(1.) This writ petition under Art. 226 of the Constitution of India challenges the order passed by the Settlement Commission (respondent No. 3 to the petition) dated 13-6-2018. A copy of this order is annexed as Exhibit "G" to the petition and the Settlement Commission opines that there is a reference made by the petitioner/applicant to a notice dated 4-5-2018. However, that cannot be termed as a show cause notice so as to satisfy the requirement of Sec. 127B, sub-section (1) proviso (a) thereto (the Customs Act, 1962). The conclusion of the Settlement Commission is that, the petitioner/applicant has failed to satisfy it that he has complied with the requirement of proviso (a) by producing a show cause notice or referring to it at least in his application. Once such a show cause notice has not been issued to the petitioner/applicant, then, he is not entitled to invoke the jurisdiction of the Commission is thus the view taken.

(2.) This view finds, according to the Revenue, support from a series of judgments and orders, including of the Honourable Supreme Court and this Court.

(3.) Both sides argued extensively and the matter was placed today for passing orders. Today, when we were about to pass the order, we noticed that the Customs Act, 1962 has been extensively amended by the Finance Act No. 13 of 2018, brought into effect on 29-3-2018. There are two very important amendments and brought to two Sections, namely, Sec. 110 of the Customs Act, 1962, by insertion of two provisos below subsection (2). The provisos read as under :-