Settlement Commission access for pending customs appeals allowed upon tribunal withdrawal, tribunal must permit and applicant has limited period. A new provision allows eligible appellants with pending customs appeals before the Appellate Tribunal to withdraw those appeals with Tribunal permission and apply to the Settlement Commission; withdrawn appeals are deemed proceedings pending before a proper officer, applications must be filed within a limited period from communication of withdrawal permission, are treated as settlement applications under the general settlement scheme subject to one specified exception, and if the Commission does not entertain the application the appeal is revived before the Appellate Tribunal.
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 access for pending customs appeals allowed upon tribunal withdrawal, tribunal must permit and applicant has limited period.
A new provision allows eligible appellants with pending customs appeals before the Appellate Tribunal to withdraw those appeals with Tribunal permission and apply to the Settlement Commission; withdrawn appeals are deemed proceedings pending before a proper officer, applications must be filed within a limited period from communication of withdrawal permission, are treated as settlement applications under the general settlement scheme subject to one specified exception, and if the Commission does not entertain the application the appeal is revived before the Appellate Tribunal.
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