Settlement application restrictions under customs law are tightened, with a narrow exception for substantially identical pending issues. Section 127L of the Customs Act is renumbered and limited to applications made before 1 June 2007. A new sub-section bars an applicant, whose settlement application under section 127B has been allowed to proceed under section 127C, from applying for settlement in relation to any other matter. The proviso allows a subsequent application only where the later issue is, apart from the period of dispute and amount, identical to the earlier issue pending before the Settlement Commission.
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Settlement application restrictions under customs law are tightened, with a narrow exception for substantially identical pending issues.
Section 127L of the Customs Act is renumbered and limited to applications made before 1 June 2007. A new sub-section bars an applicant, whose settlement application under section 127B has been allowed to proceed under section 127C, from applying for settlement in relation to any other matter. The proviso allows a subsequent application only where the later issue is, apart from the period of dispute and amount, identical to the earlier issue pending before the Settlement Commission.
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