https://www.taxtmi.com/caselaws?id=237231 The court upheld the decision of the Settlement Commission, ruling in favor of the respondents and dismissing the Writ Petition. The judgment emphasized the necessity of complying with statutory requirements, particularly highlighting the mandatory filing of a Baggage Declaration Form as a prerequisite for seeking settlement under the Customs Act, 1962. en-us Fri, 30 Aug 2013 00:00:00 +0530 Fri, 07 Feb 2014 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237231 The court upheld the decision of the Settlement Commission, ruling in favor of the respondents and dismissing the Writ Petition. The judgment emphasized the necessity of complying with statutory requirements, particularly highlighting the mandatory filing of a Baggage Declaration Form as a prerequisite for seeking settlement under the Customs Act, 1962. Case-Laws Customs Fri, 30 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237231