Order of Settlement Commission if not chellenged becomes fin

Court :
Bombay High Court
Brief :
Customs - Judicial proceedings- Appeal against the Order of Settlement Commissioner - Respondent's CHA licence was suspended by Commissioner on the ground that the power of attorney holder was involved in a mis-declaration of goods imported case - Settlement Commissioner granted immunity to the power of attorney holder on the grounds of no conscious knowledge - Upon departmental enquiry, the Commissioner of Customs upheld the revocation of Respondent's licence - Respondents challenges the order of Commissioner of Customs before the CESTAT on the basis of order passed by Settlement Commission- CESTAT allowed the Appeal by holding that since the Settlement Commissioner having granted immunity to Attorney holder, the Commissioner could not have revoked the CHA licence - Hence, the present appeal against the impugned order of CESTAT and setting aside the order of suspension passed by the Commissioner of Customs- Whether the CESTAT erred in setting aside the order of order of suspension passed by the Commissioner of Customs on the basis of the order of the Settlement Commission - Whether the order passed by the Settlement Commissioner was without jurisdiction or it operates as Res judicata between parties?
Citation :
Union of India (UOI) through the Commissioner of Customs (General) Personnel and Establishment (CHA Section) v. East and West Shipping Agency (Decided on 09.03.2010) MANU/MH/0174/2010

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