https://www.taxtmi.com/caselaws?id=108895 Where applicants before the Settlement Commission default in the instalments fixed for admitted duty liability and fail to demonstrate a realistic present or future capacity to pay, the Commission may conclude that they are not cooperating in the settlement process. Unsupported assertions that a secured creditor will assume assets and liabilities, or that future business recovery will clear the dues, are insufficient. On that basis, the matter may be returned to the proper officer for disposal under the Customs Act as if no application under Section 127B had been made, under Section 127-I. en-us Mon, 24 Mar 2003 00:00:00 +0530 Wed, 04 Apr 2012 14:10:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108895 Where applicants before the Settlement Commission default in the instalments fixed for admitted duty liability and fail to demonstrate a realistic present or future capacity to pay, the Commission may conclude that they are not cooperating in the settlement process. Unsupported assertions that a secured creditor will assume assets and liabilities, or that future business recovery will clear the dues, are insufficient. On that basis, the matter may be returned to the proper officer for disposal under the Customs Act as if no application under Section 127B had been made, under Section 127-I. Case-Laws Customs Mon, 24 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108895