https://www.taxtmi.com/caselaws?id=234870 Writ interference with a Settlement Commission order is limited to cases of statutory contravention causing prejudice, and factual findings are not reappraised unless perverse or unlawful. The Commission's finding that the imported vehicle was a new car, based on the invoice and registration material, was treated as a factual determination and the exemption notification was applied. No illegality or perversity was shown, so the settlement was upheld. Once the settled customs duty and interest were sustained, the amount deposited in excess of that liability was required to be adjusted and the balance refunded to the assessee. en-us Mon, 25 Jun 2012 00:00:00 +0530 Tue, 02 Jul 2013 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234870 Writ interference with a Settlement Commission order is limited to cases of statutory contravention causing prejudice, and factual findings are not reappraised unless perverse or unlawful. The Commission's finding that the imported vehicle was a new car, based on the invoice and registration material, was treated as a factual determination and the exemption notification was applied. No illegality or perversity was shown, so the settlement was upheld. Once the settled customs duty and interest were sustained, the amount deposited in excess of that liability was required to be adjusted and the balance refunded to the assessee. Case-Laws Customs Mon, 25 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234870