Settlement Commission window offers early dispute resolution through voluntary settlement options in customs show cause notices. The notice directs insertion of a standard paragraph into show cause notices informing recipients of the option to seek settlement before the Settlement Commission by making a prescribed application with Full & True disclosure of omitted duty liabilities and the manner of their derivation under the Customs Act, Central Excise Act and applicable service tax provisions; it also allows noticees of earlier show cause notices to avail the settlement scheme and requests reporting of implementation difficulties.
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 window offers early dispute resolution through voluntary settlement options in customs show cause notices.
The notice directs insertion of a standard paragraph into show cause notices informing recipients of the option to seek settlement before the Settlement Commission by making a prescribed application with Full & True disclosure of omitted duty liabilities and the manner of their derivation under the Customs Act, Central Excise Act and applicable service tax provisions; it also allows noticees of earlier show cause notices to avail the settlement scheme and requests reporting of implementation difficulties.
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