Customs settlement applications require full disclosure, payment of admitted duty and interest, and are barred in specified excluded cases. Application for settlement of customs cases may be made before adjudication by an importer, exporter or other person, subject to full and true disclosure of undisclosed duty liability, accepted additional customs duty, prescribed particulars, prescribed fee and a bar on withdrawal. The application is permitted only where the prescribed document has been filed and a show cause notice issued, the additional duty admitted exceeds the threshold, and the admitted duty with interest has been paid. The provision excludes cases pending before the Appellate Tribunal or any court, certain restricted goods and classification disputes, allows certain third-party applications, and prohibits new applications on or after 1 April 2025.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Customs settlement applications require full disclosure, payment of admitted duty and interest, and are barred in specified excluded cases.
Application for settlement of customs cases may be made before adjudication by an importer, exporter or other person, subject to full and true disclosure of undisclosed duty liability, accepted additional customs duty, prescribed particulars, prescribed fee and a bar on withdrawal. The application is permitted only where the prescribed document has been filed and a show cause notice issued, the additional duty admitted exceeds the threshold, and the admitted duty with interest has been paid. The provision excludes cases pending before the Appellate Tribunal or any court, certain restricted goods and classification disputes, allows certain third-party applications, and prohibits new applications on or after 1 April 2025.
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