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    <title>2007 (12) TMI 373 - SETTLEMENT COMMISSION, CUSTOMS AND CENTRAL EXCISE,</title>
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    <description>The Settlement Commission admitted the applications of the applicant and certain co-applicants under the Customs Act, 1962, following a remand by the Bombay High Court. The applicant was directed to deposit the admitted duty liability and execute a bond. Despite compliance, the Revenue delayed depositing cheques due to a pending Supreme Court matter. The High Court ruled the application maintainable without a bill of entry, leading to the admission of the application. Seized goods were provisionally released upon payment of duties and a security deposit. However, the application of M/s. I.P. Patel &amp;amp; Co. was rejected for failure to admit duty liability.</description>
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    <pubDate>Thu, 20 Dec 2007 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=123268</link>
      <description>The Settlement Commission admitted the applications of the applicant and certain co-applicants under the Customs Act, 1962, following a remand by the Bombay High Court. The applicant was directed to deposit the admitted duty liability and execute a bond. Despite compliance, the Revenue delayed depositing cheques due to a pending Supreme Court matter. The High Court ruled the application maintainable without a bill of entry, leading to the admission of the application. Seized goods were provisionally released upon payment of duties and a security deposit. However, the application of M/s. I.P. Patel &amp;amp; Co. was rejected for failure to admit duty liability.</description>
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