Confidentiality of customs settlement reports allows limited copies, with mandatory access for rebutting evidence and interim board transition. Inspection of reports made by customs officers to the Settlement Commission is generally barred, and copies may be furnished only at the Commission's discretion on application and payment of the prescribed fee. A person whose case is under consideration may obtain a certified copy of any relevant report or part of it to rebut evidence brought against him. From 1 April 2025, these functions are to be performed by the Interim Board, with the provision applying mutatis mutandis.
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Provisions expressly mentioned in the judgment/order text.
Confidentiality of customs settlement reports allows limited copies, with mandatory access for rebutting evidence and interim board transition.
Inspection of reports made by customs officers to the Settlement Commission is generally barred, and copies may be furnished only at the Commission's discretion on application and payment of the prescribed fee. A person whose case is under consideration may obtain a certified copy of any relevant report or part of it to rebut evidence brought against him. From 1 April 2025, these functions are to be performed by the Interim Board, with the provision applying mutatis mutandis.
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