https://www.taxtmi.com/caselaws?id=120843 The settlement applications filed by the main applicant and six others in proceedings initiated by the Addl. Director General, DGCEI, were rejected under Section 127C(1) of the Customs Act, 1962. The rejection was based on the finding that goods involved in the case fell under Section 123 of the Customs Act, rendering them ineligible for settlement applications. The judgment emphasized the strict application of statutory provisions in determining the admissibility of settlement applications in customs proceedings. en-us Thu, 21 Aug 2003 00:00:00 +0530 Tue, 24 Jul 2012 17:46:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120843 The settlement applications filed by the main applicant and six others in proceedings initiated by the Addl. Director General, DGCEI, were rejected under Section 127C(1) of the Customs Act, 1962. The rejection was based on the finding that goods involved in the case fell under Section 123 of the Customs Act, rendering them ineligible for settlement applications. The judgment emphasized the strict application of statutory provisions in determining the admissibility of settlement applications in customs proceedings. Case-Laws Customs Thu, 21 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120843