https://www.taxtmi.com/caselaws?id=120630 The Commission held that the letters dated 11-07-2002 and 10-08-2002 qualified as Show Cause Notices (SCNs) under Section 127B(1) of the Customs Act, 1962, allowing the settlement application to proceed. The duty liability disclosed in the settlement application was deemed a fresh disclosure, meeting the requirements of Section 127B(1). The applicant was directed to pay the balance amount within 30 days, with the Bench acquiring jurisdiction over customs functions in the case. en-us Thu, 09 Jan 2003 00:00:00 +0530 Mon, 23 Jul 2012 11:43:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120630 The Commission held that the letters dated 11-07-2002 and 10-08-2002 qualified as Show Cause Notices (SCNs) under Section 127B(1) of the Customs Act, 1962, allowing the settlement application to proceed. The duty liability disclosed in the settlement application was deemed a fresh disclosure, meeting the requirements of Section 127B(1). The applicant was directed to pay the balance amount within 30 days, with the Bench acquiring jurisdiction over customs functions in the case. Case-Laws Customs Thu, 09 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120630