Bombay High Court Allows Settlement Application in Customs Duty Case — Settlement Commission Cannot Reject Application on Grounds Not Specified in Section 127B of Customs Act, 1962. The court held that the conditions for rejection of a settlement application are only those enumerated in Section 127B(1) of the Customs Act, 1962, and the Settlement Commission cannot impose additional conditions such as requiring the applicant to admit the entire duty liability before filing the application.
21 Nov 2016The petitioner, M/s Auto Creaters, filed a Writ Petition under Article 226 of the Constitution of India challenging the common order dated 14th March ...
