https://www.taxtmi.com/caselaws?id=109664 The case clarified that persons other than importers, such as custodians or agents, can apply for settlement under Section 127B of the Customs Act. Each applicant must meet the Section's requirements, including filing a Bill of Entry (B/E) and receiving a Show Cause Notice (SCN). The term 'any other person' does not need to have filed a B/E, and a single application can cover multiple related proceedings. The majority opinion prevailed, emphasizing a broad interpretation to fulfill the legislative intent of the settlement scheme. en-us Fri, 30 May 2003 00:00:00 +0530 Wed, 11 Apr 2012 12:35:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109664 The case clarified that persons other than importers, such as custodians or agents, can apply for settlement under Section 127B of the Customs Act. Each applicant must meet the Section's requirements, including filing a Bill of Entry (B/E) and receiving a Show Cause Notice (SCN). The term 'any other person' does not need to have filed a B/E, and a single application can cover multiple related proceedings. The majority opinion prevailed, emphasizing a broad interpretation to fulfill the legislative intent of the settlement scheme. Case-Laws Customs Fri, 30 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109664