Customs settlement applications require complete disclosure, verified procedural eligibility, pending-case details, and prescribed fee payment evidence. Form SC(C)-2 requires a settlement applicant to provide personal, jurisdictional, and show-cause-notice particulars, identify the pending dispute, and ... Summary
Form SC(C)-2 requires a settlement applicant to provide personal, jurisdictional, and show-cause-notice particulars, identify the pending dispute, and state the issues proposed for settlement. An annexure must contain full and true disclosure of material facts and the settlement terms sought. Verification must confirm the truth of the application, absence of suppression, no prior settlement application, and no pending or remanded proceedings before appellate forums or courts. The application fee must be deposited through specified banking channels, and the triplicate challan must accompany the application.
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