https://www.taxtmi.com/article/detailed?id=5798 The Settlement Commission may provisionally attach an applicant's property to protect revenue, requiring notification to the Commissioner and creation of an inventory; attachments cease when dues are paid. It may reopen completed proceedings with the applicant's concurrence within five years and may grant conditional immunity from prosecution and penalties for full disclosure and cooperation, subject to withdrawal for non payment, non compliance, concealment or false evidence. Where the applicant has not cooperated the Commission may send the case back to the proper officer who may use materials and evidence produced before the Commission, and the period of the application's pendency is excluded for certain limitation and interest calculations. en-us Mon, 25 Aug 2014 08:59:58 +0530 Mon, 25 Aug 2014 08:59:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5798 The Settlement Commission may provisionally attach an applicant's property to protect revenue, requiring notification to the Commissioner and creation of an inventory; attachments cease when dues are paid. It may reopen completed proceedings with the applicant's concurrence within five years and may grant conditional immunity from prosecution and penalties for full disclosure and cooperation, subject to withdrawal for non payment, non compliance, concealment or false evidence. Where the applicant has not cooperated the Commission may send the case back to the proper officer who may use materials and evidence produced before the Commission, and the period of the application's pendency is excluded for certain limitation and interest calculations. Articles Customs - Import - Export - SEZ Mon, 25 Aug 2014 08:59:58 +0530 https://www.taxtmi.com/article/detailed?id=5798