BADAR DURREZ AHMED, J.

CM 17713/2015

Allowed subject to all just exceptions.

W.P.(C) 8354/2015 & CM 17712/2015

1. This petition is directed against the final order No.F-2348/CUS/ 2015-SC (PB) dated 17.04.2015 passed by the Custom and Central Excise Settlement Commission, whereby the respondent No.1’s settlement application was finally decided under Section 127C (5) of the Customs Act, 1962 in the following manner:-

“9. In the instant case, the goods seized within a Customs area and, therefore, there is no doubt regarding the fact that they are imported. There is also an admission of illicit import by the applicant. There is, therefore, no doubt regarding the fact that they are imported. The shifting of burden of proof as contemplated under section 123 of the Customs Act, 1962 is not required. The settlement application is, therefore, maintainable on both the counts. Moreover, these issues are already settled in the order passed by the Commission in the matter of Shri Ashok Kumar Jain and the said order was upheld by the Hon'ble Delhi High Court and the Hon'ble Supreme Court.

9A. The Bench has carefully considered the material available on record and submissions made by the appl