https://www.taxtmi.com/caselaws?id=78210 A common settlement application under the Customs settlement scheme was held not maintainable where it sought to combine three separate show cause notices issued by different commissionerates, because each proceeding had to satisfy the statutory duty threshold independently and distinct adjudications could not be clubbed to meet it. The settlement mechanism was treated as a strict exception to ordinary customs adjudication, and the statutory definition of "case" was read as a pending proceeding before one adjudicating authority. The absence of an oral hearing did not vitiate the order, as the applicant had filed a written reply, did not request personal hearing, and showed no prejudice from the omission. en-us Tue, 23 Mar 2010 00:00:00 +0530 Tue, 09 Nov 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78210 A common settlement application under the Customs settlement scheme was held not maintainable where it sought to combine three separate show cause notices issued by different commissionerates, because each proceeding had to satisfy the statutory duty threshold independently and distinct adjudications could not be clubbed to meet it. The settlement mechanism was treated as a strict exception to ordinary customs adjudication, and the statutory definition of "case" was read as a pending proceeding before one adjudicating authority. The absence of an oral hearing did not vitiate the order, as the applicant had filed a written reply, did not request personal hearing, and showed no prejudice from the omission. Case-Laws Customs Tue, 23 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78210