https://www.taxtmi.com/caselaws?id=238443 The appeal challenging the dismissal of a writ application regarding the legality of recovery proceedings as adjudication proceedings under the Customs Act, 1962 was dismissed. The court held that recovery proceedings do not equate to adjudication proceedings under Sections 127A and 127B. It emphasized that an application for settlement must be filed before adjudication is made, and recovery proceedings under Section 142 do not involve adjudication orders. The court affirmed that Section 127B cannot be invoked after adjudication, rejecting the appellant's arguments and upholding the Settlement Commission's decision. en-us Mon, 11 Feb 2013 00:00:00 +0530 Sat, 28 Dec 2013 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238443 The appeal challenging the dismissal of a writ application regarding the legality of recovery proceedings as adjudication proceedings under the Customs Act, 1962 was dismissed. The court held that recovery proceedings do not equate to adjudication proceedings under Sections 127A and 127B. It emphasized that an application for settlement must be filed before adjudication is made, and recovery proceedings under Section 142 do not involve adjudication orders. The court affirmed that Section 127B cannot be invoked after adjudication, rejecting the appellant's arguments and upholding the Settlement Commission's decision. Case-Laws Customs Mon, 11 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238443