https://www.taxtmi.com/caselaws?id=97387 The applications for settlement under Section 127B of the Customs Act were rejected by the Settlement Commission. The Commission found that the applicants' voluntary payments of duty, penalty, and interest indicated acceptance of the Commissioner's order rather than genuine dispute. As the purpose of the Settlement Commission is to resolve ongoing disputes, not finalized matters, and since the applicants sought immunity rather than resolution, their applications were dismissed. The Commission advised the applicants to pursue appellate remedies if available under the law. en-us Tue, 09 Oct 2001 00:00:00 +0530 Mon, 16 Jan 2012 14:26:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97387 The applications for settlement under Section 127B of the Customs Act were rejected by the Settlement Commission. The Commission found that the applicants' voluntary payments of duty, penalty, and interest indicated acceptance of the Commissioner's order rather than genuine dispute. As the purpose of the Settlement Commission is to resolve ongoing disputes, not finalized matters, and since the applicants sought immunity rather than resolution, their applications were dismissed. The Commission advised the applicants to pursue appellate remedies if available under the law. Case-Laws Customs Tue, 09 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97387