Restriction on reopening proceedings: Settlement Commission barred from reopening cases where settlement application filed on or after June first. An amendment inserts a proviso preventing the Settlement Commission from reopening customs proceedings in any case where a settlement application under the relevant provision is made on or after 1 June 2007, thereby excluding such cases from the Commission's reopening power with effect from that date.
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Provisions expressly mentioned in the judgment/order text.
Restriction on reopening proceedings: Settlement Commission barred from reopening cases where settlement application filed on or after June first.
An amendment inserts a proviso preventing the Settlement Commission from reopening customs proceedings in any case where a settlement application under the relevant provision is made on or after 1 June 2007, thereby excluding such cases from the Commission's reopening power with effect from that date.
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