Introduction to The Customs and Central Excise Settlement Commission
The Central Government have constituted the Customs & Central Excise Settlement Commission under Section 32 of the Central Excise Act 1944 vide notification No. 40/99-CX(NT) dated 9.6.1999. The commission shall consist of a Principal Bench at Delhi and one additional Bench each at Calcutta, Chennai and Mumbai. The Principal Bench shall have a Chairman and two Members whereas each of the additional Benches will consist of a Vice-Chairman and two Members. The Commission shall function under the Department of Revenue.
Any assessee can make an application in such form and in such manne as may be prescribed by the Commission and containing “ Full & True” disclosure of his duty liability which has not been disclosed before the proper officer having jurisdiction, the manner in which such liability has been derived, the additional amount of Customs or Excise duty accepted to be payable by him as also the particulars of excisable goods or import or export goods in respect of which he admits short levy. The following category of cases are excluded from the purview of the Settlement Commission.
(i) Cases relating to Customs duty where no Bill of
Entry or Shipping Bill, as the case may be, has been filed in before
has been issued to the applicant.
Application once made before the Settlement Commission cannot withdrawn by
the applicant and every application shall be accompanied by such fees as
may be prescribed by the Commission.
Once the application is allowed by the Commission to be proceeded with, the applicant will have to pay the amount of additional duty admitted by him as payable within 30 days of the receipt of the order allowing the application to be proceeded with. The Commission, however, would have powers to extend the aforesaid time for payment or to allow payment in instalments provided the applicant furnishes adequate security for the payment thereof. The decisions of the Commission shall be by majority.
The Commission would also have powers to send a case back to the proper officer in the event of the applicant not cooperating with the Commission in the proceedings before it.
The order passed by the Commission
shall be conclusive. The applicant shall not be entitled to apply
for settlement in relation
to any other
matter if the applicant has been penalised by the Commission on the
ground of concealment of particulars of his liability in a case or
after passing of an order of settlement in relation to a case, the
applicant is convicted of any offence in relation to that case or if
the applicant’s case has been sent back to the proper officer
by the Commission.
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