Settlement of customs cases through withdrawal of appeal and application to the Settlement Commission under an omitted provision. Section 127MA of the Customs Act, 1962 was omitted after having earlier been inserted and substituted. The omitted provision dealt with settlement of cases for certain persons who had filed pending appeals before the Appellate Tribunal on or before 29 February 2000, subject to withdrawal of the appeal and procedural steps for applying to the Settlement Commission. It also covered the effect of withdrawal, the filing time limit, deeming of the application under the general settlement scheme, revival of the appeal if the application was not entertained, and return of the case for lack of cooperation.
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Provisions expressly mentioned in the judgment/order text.
Settlement of customs cases through withdrawal of appeal and application to the Settlement Commission under an omitted provision.
Section 127MA of the Customs Act, 1962 was omitted after having earlier been inserted and substituted. The omitted provision dealt with settlement of cases for certain persons who had filed pending appeals before the Appellate Tribunal on or before 29 February 2000, subject to withdrawal of the appeal and procedural steps for applying to the Settlement Commission. It also covered the effect of withdrawal, the filing time limit, deeming of the application under the general settlement scheme, revival of the appeal if the application was not entertained, and return of the case for lack of cooperation.
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