JUDGMENT :

K.R. Shriram, J.

1. Petitioner – Union of India is impugning an order dated 28.07.2008 passed by the Office of the Settlement Commission, Additional Bench, Customs and Central Excise, Mumbai under section 127C (5) of the Customs Act, 1962 (“the Act”).

2. Mr. Jetly stated that petitioner is challenging the impugned order on two grounds:-

(a) that no show-cause-notice had been issued and therefore respondents could not have filed application before the Settlement Commission under section 138 of the Customs Act, 1962; and

(b) Settlement Commission could not have interpreted classification of the goods under the Customs Tariff Act, 1975.

3. Before we go into the details, as regards the first point, in paragraph 2 of the petition, it is stated the challenge is to the extent that it classifies Motor-home imported by respondent No. 1 under Custom Tariff Heading (CTH) 87.02 as against 87.03 held by the revenue department. The challenge on jurisdiction because no show-cause-notice was issued is not a grievance raised in the petition. In any event, when we consider the documents annexed to the petition, the admitted position was oral show-cause-notice had been issued which was permissib