https://www.taxtmi.com/caselaws?id=120634 An SSI unit's declaration of intended exemption and disclosure of clearance position can satisfy the return-filing condition for admission of a settlement application where the statutory settlement requirements are otherwise met. The Commission treated the declaration as sufficient compliance because SSI units are not required to file returns until they cross the prescribed value limit. As the admitted duty liability exceeded the statutory threshold and the declaration had already been filed before detection, the applications were held admissible and allowed to proceed. en-us Mon, 19 May 2003 00:00:00 +0530 Mon, 23 Jul 2012 12:05:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120634 An SSI unit's declaration of intended exemption and disclosure of clearance position can satisfy the return-filing condition for admission of a settlement application where the statutory settlement requirements are otherwise met. The Commission treated the declaration as sufficient compliance because SSI units are not required to file returns until they cross the prescribed value limit. As the admitted duty liability exceeded the statutory threshold and the declaration had already been filed before detection, the applications were held admissible and allowed to proceed. Case-Laws Central Excise Mon, 19 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120634