https://www.taxtmi.com/caselaws?id=234503 A settlement application under the amended customs settlement scheme was held not maintainable once adjudication had already been completed. The amended definition of "case" confines Settlement Commission jurisdiction to a proceeding pending before the adjudicating authority on the date of application. Mere pendency of recovery proceedings does not keep the matter alive for settlement after an adverse adjudication. The scheme is intended to allow settlement before adjudication, not after the dispute has already been decided. The refusal to receive the application was therefore upheld, and post-adjudication settlement was excluded under the amended customs framework. en-us Thu, 10 May 2012 00:00:00 +0530 Fri, 14 Jun 2013 12:52:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234503 A settlement application under the amended customs settlement scheme was held not maintainable once adjudication had already been completed. The amended definition of "case" confines Settlement Commission jurisdiction to a proceeding pending before the adjudicating authority on the date of application. Mere pendency of recovery proceedings does not keep the matter alive for settlement after an adverse adjudication. The scheme is intended to allow settlement before adjudication, not after the dispute has already been decided. The refusal to receive the application was therefore upheld, and post-adjudication settlement was excluded under the amended customs framework. Case-Laws Customs Thu, 10 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234503