Settlement application disclosure ensures the customs authority receives the full application, annexure, statements, and supporting documents during reporting. Disclosure of the settlement application and accompanying material is required when the Settlement Commission calls for a report from the Commissioner of Customs under the prescribed settlement procedure. A copy of the application must be forwarded together with the annexure, statements, and other documents accompanying the annexure, so that the Commissioner receives the complete disclosure package for consideration in the reporting process.
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 application disclosure ensures the customs authority receives the full application, annexure, statements, and supporting documents during reporting.
Disclosure of the settlement application and accompanying material is required when the Settlement Commission calls for a report from the Commissioner of Customs under the prescribed settlement procedure. A copy of the application must be forwarded together with the annexure, statements, and other documents accompanying the annexure, so that the Commissioner receives the complete disclosure package for consideration in the reporting process.
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