BHARAT KUMAR MAHENSARIA Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) MR . Sen submits that as under the Kar Vivad Samadhan Scheme the main person who was given notice has been granted immunity, upon his acceptance of half liability, the other persons who were also given notice somewhat as aiders and abettors, cannot now be proceeded against by way of filing of appeal.

(2.) THE order sought to be appealed from has exonerated completely all these other persons who were served with notice.

(3.) MR . Sen relies upon an annexed Departmental circular to the effect that the subsidiary show cause notices, so to speak cannot be further proceeded with if the person concerned with the main show cause notice has availed himself of the Kar Vivad Samadhan Scheme.