https://www.taxtmi.com/caselaws?id=122423 The Settlement Commission found that the applicants were not cooperating and were obstructing the proceedings. Therefore, the Commission decided to send the case back to the proper officer for disposal in accordance with the Customs Act, as if no application under Section 127B had been made. en-us Wed, 23 May 2001 00:00:00 +0530 Mon, 13 Aug 2012 15:51:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122423 The Settlement Commission found that the applicants were not cooperating and were obstructing the proceedings. Therefore, the Commission decided to send the case back to the proper officer for disposal in accordance with the Customs Act, as if no application under Section 127B had been made. Case-Laws Customs Wed, 23 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122423