https://www.taxtmi.com/caselaws?id=106862 The Settlement Commission has the authority to vary the duty liability beyond the amount mentioned in the Show Cause Notice (SCN) based on a full and true disclosure by the applicant. The Commission can consider all relevant matters connected with the case, including those not covered in the application but referred to in the Commissioner's report. Despite a dissenting opinion, the majority view supports the Commission's discretion to increase the disclosed duty amount to ensure compliance with the Customs Act. The case of M/s. Crest Communication Ltd. is to be disposed of accordingly by the Additional Bench, Mumbai. en-us Mon, 26 Aug 2002 00:00:00 +0530 Fri, 16 Mar 2012 10:54:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106862 The Settlement Commission has the authority to vary the duty liability beyond the amount mentioned in the Show Cause Notice (SCN) based on a full and true disclosure by the applicant. The Commission can consider all relevant matters connected with the case, including those not covered in the application but referred to in the Commissioner's report. Despite a dissenting opinion, the majority view supports the Commission's discretion to increase the disclosed duty amount to ensure compliance with the Customs Act. The case of M/s. Crest Communication Ltd. is to be disposed of accordingly by the Additional Bench, Mumbai. Case-Laws Customs Mon, 26 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106862