https://www.taxtmi.com/caselaws?id=253043 The court upheld the Customs & Central Excise Settlement Commission's decision to reject the petitioner's application under Customs Act Section 127 C(1) due to mis-declaration of goods falling under Section 123. Despite relying on a Special Bench decision, the court emphasized the significance of truthful disclosure, leading to the dismissal of the writ petition. The judgment underscores the importance of accurate disclosures in settlement applications and the repercussions of misrepresentation in legal proceedings, highlighting the complexities and requirements involved in challenging settlement application rejections under the Customs Act. en-us Thu, 16 Oct 2014 00:00:00 +0530 Fri, 05 Jun 2015 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253043 The court upheld the Customs & Central Excise Settlement Commission's decision to reject the petitioner's application under Customs Act Section 127 C(1) due to mis-declaration of goods falling under Section 123. Despite relying on a Special Bench decision, the court emphasized the significance of truthful disclosure, leading to the dismissal of the writ petition. The judgment underscores the importance of accurate disclosures in settlement applications and the repercussions of misrepresentation in legal proceedings, highlighting the complexities and requirements involved in challenging settlement application rejections under the Customs Act. Case-Laws Customs Thu, 16 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253043