KBS INDUSTRIES LTD & ANR. vs THE CUSTOMS CENTRAL EXCISE AND SERVICE TAX SETTLEMENT COMMISSION PRINCIPAL BENCH NEW DELHI & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 13.01.2025 W.P.(C) 10505/2024 & CM APPL. 43170/2024 KBS INDUSTRIES LTD & ANR. ..... Petitioners versus THE CUSTOMS CENTRAL EXCISE AND SERVICE TAX SETTLEMENT COMMISSION PRINCIPAL BENCH NEW DELHI & ORS. ..... Respondents Advocates who appeared in this case: For the Petitioners : Ms. Tuhina and Mr. Deep Shah, Advocates. For the Respondents : Mr. Harpreet Singh, Senior Standing Counsel with Ms. Suhani Mathur, Advocate. CORAM HON’BLE THE ACTING CHIEF JUSTICE HON’BLE MS. JUSTICE SWARANA KANTA SHARMA JUDGMENT VIBHU BAKHRU, ACJ 1. The petitioners have filed the present petition, inter alia, impugning an order dated 28.03.2024 (hereafter the impugned order) issued by the Customs, Central Excise and Service Tax Settlement Commission (hereafter the Settlement Commission) under Section 127C(5) of the Customs Act, 1962 (hereafter the Act), whereby the petitioners’ applications for settlement of a case under Section 127B of the Act, were disposed of. 2. The petitioners also impugn the constitutional validity of the Notification No. 18/2015-Cus dated 01.04.2015 (hereafter the Notification) as being discriminatory and arbitrary. The