Kerala High Court
The Commissioner Of Customs vs M/S.Seven Seas Petroleum Pvt. Ltd on 24 June, 2009
Author: C.N.Ramachandran Nair
Bench: C.N.Ramachandran Nair
IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C).No. 26266 of 2005(B)
1. THE COMMISSIONER OF CUSTOMS,
... Petitioner
Vs
1. M/S.SEVEN SEAS PETROLEUM PVT. LTD.,
... Respondent
For Petitioner :SRI.JOHN VARGHESE, ASSISTANT SG
For Respondent :SRI.C.S.GOPALAKRISHNAN NAIR
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
Dated :24/06/2009
O R D E R
C.N.RAMACHANDRAN NAIR, J.
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W.P.(C) Nos.26266 & 27350 of 2005
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Dated this the 24th day of June, 2009.
JUDGMENT
Heard Standing Counsel appearing for the Department and counsel appearing for the respondent. Order under challenge is the one issued by Settlement Commission permitting settlement of liability on payment of full duty and interest at 10% thereon. Standing Counsel contended that this is not a case where the Settlement Commission should have shown the kind of leniency they did because respondent claimed credit of duty against forged Duty Entitlement Pass Books. However, forgery is not done by the respondent, but by the transferors of the Pass Books. Further, the Settlement Commission has protected the interest of the Revenue by ensuring payment of full duty and interest at 10%. I do not think this court should interfere with the discretion exercised by the Settlement Commission in waiver of penalty and reduction of interest. Consequently these Writ Petitions are dismissed.
C.N.RAMACHANDRAN NAIR Judge pms