(This Rule has been superseded vide CUS NTF NO. 54/2007 (NT) DATE 28/05/2007)
CUSTOMS (SETTLEMENT OF CASES) RULES, 1999
1. Short title and commencement. -
(1) These rules may be called the Customs (Settlement of Cases) (Amendment) Rules, 2000.
(2) They shall come in to force on the date of their publication in the Official Gazette.
[OLD(1) These rule may be called the Customs (Settlement of Cases) Rules, 1999.
(2) They shall come in to force on the date of their publication in the Official Gazette.
]
2. Definitions. - In these rules, unless the context otherwise requires,-
(a) "Act" means the Customs Act, 1962 (52 of 1962).
(b) "Form" SC(C)-1 means the form appended to these rules.
(c) "Settlement Commission" means the Customs and Central ExciseSettlement Commission constituted under section 32 of the Central Excise Act, 1944 (1 of 1944).
(d) "Officer of Customs" means an officer of Customs as referred to in section 3 of the Act.
3. Form and manner of application.- (1) An application under sub-section (1) of section 127 B of the Act shall be made in Form SC(C)- 1.
(2) The application referred to in sub-rule (1),the verification contained therein and all relevant documents accompanying such application shall be signed,
(a)in case of an applicant, by the applicant himself or where the applicant is absent
from India, either by the applicant himself or by any other person duly authorised
by him in this behalf and where the applicant is a minor or is mentally incapacitated
from attending to his affairs, by his guardianor by anyother person competent to
act on his behalf.,
(b) in the case of a Hindu undivided family, by Karta of such family and, where the
Karta is absent from India or is mentally incapacitated from attending to his
affairs, by any other adult member of such family.,
(c) in the case of a company or local authority, by the principal officer thereof.,
(d) in the case of a firm, by any partner thereof, not being a minor;
(f) in the case of any other person,by that person or some person competent to act on
his behalf.
(3) Every application in Form SC(C)-I shall be filed in quintiuplicate and shall be
accompanied by a fee of one thousand rupees.
4. Disclosure ofinformation in the application for settlement of cases. (1) The Settlement
commission may,while calling for a report from the Commissioner of Customs under sub-section
(1) of section 127C of the Act, forward a copy of the application referred to in sub-rule(1)
of rule 3. (other than the annexure and the statements and other documents accompanying such
annexure).
(2) Where an order under sub-section (1) of section 127C of the Act,has been made to proceed
with the application by the Settlement Commission, the information contained in the
Annexure to the application in Form SC(C)-1 and the statements and other documents
accompanying such annexure shall be sent to the Commissioner of Customs along with a copy of
the said order.
5. (1) Manner of Provisional Attachment of Property:- (1). Where the Settlement Commission,
orders attachment of property under sub-section (1) of section 127D of the Act, it shall
send a copy of such order to the Commissioner of Customs or the Commissioner of Central
Excise having jurisdiction over the place in which the applicant owns any movable or
immovable property or resides or carries on his business or has his bank account.
(2) On receipt of the order referred to in sub-rule (1), the Commissioner may authorise any
officer subordinate to him
and not below the rank of an Assistant Commissioner of Customs or an Assistant Commissioner of Central Excise, as the case may be to take steps to attached such property of the applicant.
(3) The officer authorised under sub-rule (2) shall prepare an inventory of the property
attached and specify in it, in the case of the immovable property the description of such
property sufficient to identify it and in the case of the movable property the place where
such property is lodged or kept and shall hand over a copy of the same to the applicant or
to the person from whose charge the property is attached.
(4) The officer authorised under sub-rule (2) shall send a copy of the inventory so prepared
each to the Commissioner of Customs or the Commissioner of Central Excise as the case may be
and also to the Settlement Commission.
6. Fee for copies of reports.- Any person who, under section 127G of the Act, makes an
application for obtaining copies of reports made by any Officer of Customs,shall pay a fee
of rupees five per page of each report or part thereof.
Form No.SC(C)-1
(See rule 3 of the Customs (Settlement ofCases) Rules, 1999)
Before the Customs and Central Excise Settlement Commission.
Bench at
(Form of application for settlement of a case under Section 127B of the Customs Act. 1962)
S.A.(C) No. /99.
1. Full Name and address of the applicant:
2. Address for communication:
3. (i) Permanent account no:
(ii) ITC Code no:
(iii) Status : [see note 2]
4. Commissioner of Customs having jurisdiction over the applicant:
5. Period/date of the cause/dispute in Connection with which the
application for settlement is made:
6. Details of Bill(s) of Entry/Shipping Bill(s) filed in relation to
the case for settlement..
7. Proceedings to which application for settlement relates,the date
from which the proceedings are pending and authority before whom the
proceedings are pending:
8. Where any appeal or application for revision has been preferred
after the expiry of the period specified for filing such appeal or
application for revision, as the case may be, whether such appeal or
revision has been admitted.
9. Date of seizure, if any:
10. Brief facts ofthe case and particulars of the issues to the settled:
11. Total amount of duty involved in the dispute:
12. Additional amount of duty disclosed and accepted as payable.
[See Note 3]
Signature of the applicant.
Verification
I................... son / daughter / wife of ................residing at...........do
Solemnly declare that 1 am making this application in my capacity as..........and 1 am
competent to verify it.
That the contents of this application are true to the best of my knowledge and belief
and no information relevant to the facts of the case has been suppressed. Annexures of
the documents accompanying the application are true copies of the originals and the
tables showing financial transactions are correct and are duly attested by me.
Vrified today the .......... day of.......... 1999 at......................
Deponent.
Note
1. The application fee should be credited in a branch of the authorised bank or a branch of the
State bank of India or a branch of Reserve Bank of India and triplicate copy of the challan
sent to the Settlement Commission with the application. The Settlement Commission will not
accept cheques,drafts, hundies or other negotiable instruments.
2. Please state whether individual, Hindu undivided family, company, firm, an association of
persons, etc.
3. The additional amount of Customs duty accepted as payable referred to in item 12 shall be
given in Annexure to this application.
ANNEXURE
Statement containing particulars referred to in Item 10 of the application made under
section 127B(1) of the Customs Act, 1962.
1. Details of information which has not been correctly declared in the Bill of Entry/Shipping
Bill:
2. Additional amount of duty payable on the goods covered in the Bill of Entry/Shipping Bill
and the manner in which such duty has been derived:
3. Duty liability accepted out of the total duty demanded in the show cause notice,if any,
issued and the manner in which such duty liability has been derived:
4. Full and true disclosure of the facts regarding the issues to be settled, including the
terms of settlement sought for by the applicant
Signature of the applicant.
Place:
Date:
Sd/-
(T.S. Sandhu)
Under Secretary to the Government of India
(Last amended vide CUS NTF No.20/2000(NT) Dated 8/3/2000)