https://www.taxtmi.com/acts?id=1135 The Settlement Commission may send a settlement case back to the proper officer where the applicant has not cooperated in the proceedings, and the case is then disposed of as if no settlement application had been made. The proper officer may rely on materials, information, inquiry results, and evidence produced before the Commission, and the period from the settlement application to the return order is excluded for limitation and interest purposes. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 19 Jun 2026 14:09:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1135 The Settlement Commission may send a settlement case back to the proper officer where the applicant has not cooperated in the proceedings, and the case is then disposed of as if no settlement application had been made. The proper officer may rely on materials, information, inquiry results, and evidence produced before the Commission, and the period from the settlement application to the return order is excluded for limitation and interest purposes. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1135