2026-VIL-761-GUJ-CU
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CUSTOMS High Court Cases

Customs - Settlement Application under Section 127B of Customs Act, 1962 - Procedure to be followed by Settlement Commission - Principles of natural justice - Applicant filed Settlement application after goods imported under Bill of Entry were seized as they contained cigarettes along with declared waste paper. Settlement Commission admitted application determining duty liability but later enhanced duty liability based on report of jurisdictional Commissioner which was never supplied to applicant - Whether Settlement Commission violated principles of natural justice and statutory provisions of Section 127C(5) by passing order based on report of jurisdictional Commissioner without supplying that report to applicant and affording opportunity of hearing on that report - HELD - Section 127C(5) requires Settlement Commission to afford opportunity of hearing to applicant after receiving report from concerned Commissioner and after examining such further evidence as may be placed before it or obtained by it, before passing any order. The quintessential feature of Section 127C(5) is obligation to afford opportunity of hearing to applicant who has filed settlement application under Section 127B(1) and thereafter upon hearing concerned Commissioner to pass appropriate order – The Settlement Commission is under statutory obligation to afford opportunity to applicant to respond to report furnished to it and thereafter pass appropriate order in accordance with Act - In present case report of jurisdictional Commissioner on which reliance was placed for enhancing duty liability was never supplied to applicant. Impugned order not only suffers from violation of principles of natural justice but also contravenes statutory provisions of Section 127C(5) of Customs Act. Order is quashed and matter remanded to Settlement Commission for fresh consideration in accordance with statutory provisions after affording opportunity of hearing to applicant – The petition is allowed
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