Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Customs Act Settlement Commission can revert cases for non-cooperation; time limits adjusted per sections 28, 28AA.</h1> The Settlement Commission under the Customs Act, 1962, has the authority to revert a case to the proper officer if it determines that the applicant has not cooperated during the settlement proceedings. The proper officer can then handle the case as though no settlement application was made, utilizing all materials and evidence presented to the Commission. For time limits and interest calculations under sections 28 and 28AA, the period from the settlement application submission to the receipt of the Commission's order by customs is excluded.