Settlement Commission applications expanded to include additional import and export documents, aligning interest reference and removing redundancy. The amendment broadens the documentary grounds for applications to the Settlement Commission under section 127B by expressly listing bills of entry, shipping bills, bills of export, baggage declarations and post or courier labels/declarations where a show cause notice has been issued; it substitutes the reference to section 28AB with section 28AA to align interest treatment and omits sub section (2) as redundant.
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.
Settlement Commission applications expanded to include additional import and export documents, aligning interest reference and removing redundancy.
The amendment broadens the documentary grounds for applications to the Settlement Commission under section 127B by expressly listing bills of entry, shipping bills, bills of export, baggage declarations and post or courier labels/declarations where a show cause notice has been issued; it substitutes the reference to section 28AB with section 28AA to align interest treatment and omits sub section (2) as redundant.
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