https://www.taxtmi.com/caselaws?id=97305 A settlement application under the Customs Act is maintainable while a show cause notice is still pending, because the statutory requirement is pendency of proceedings rather than pendency of a dispute. The Commission held that duty paid during investigation does not lose its character as duty merely because adjudication is unfinished, and prior payment does not bar admission of the application. The settlement scheme can operate at any stage of a case concerning levy, assessment and collection, and amounts already paid may be adjusted against the admitted liability. One Member dissented, taking the view that the applicant must still owe additional duty at the time of filing. en-us Mon, 10 Sep 2001 00:00:00 +0530 Mon, 16 Jan 2012 12:15:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97305 A settlement application under the Customs Act is maintainable while a show cause notice is still pending, because the statutory requirement is pendency of proceedings rather than pendency of a dispute. The Commission held that duty paid during investigation does not lose its character as duty merely because adjudication is unfinished, and prior payment does not bar admission of the application. The settlement scheme can operate at any stage of a case concerning levy, assessment and collection, and amounts already paid may be adjusted against the admitted liability. One Member dissented, taking the view that the applicant must still owe additional duty at the time of filing. Case-Laws Customs Mon, 10 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97305