https://www.taxtmi.com/caselaws?id=261024 An order of the Settlement Commission was treated as conclusive under Section 127J of the Customs Act, so matters covered by that order could not be reopened in later proceedings under the Customs Act or any other law. On that basis, reopening the settled valuation dispute was considered legally doubtful. The appeal had also been dismissed by the Commissioner (Appeals) for non-compliance with the pre-deposit requirement, and the matter was remanded for fresh decision on merits without insisting on pre-deposit, by reference to the settlement provisions under Chapter XIVA of the Customs Act. en-us Mon, 18 May 2015 00:00:00 +0530 Fri, 08 Jan 2016 18:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261024 An order of the Settlement Commission was treated as conclusive under Section 127J of the Customs Act, so matters covered by that order could not be reopened in later proceedings under the Customs Act or any other law. On that basis, reopening the settled valuation dispute was considered legally doubtful. The appeal had also been dismissed by the Commissioner (Appeals) for non-compliance with the pre-deposit requirement, and the matter was remanded for fresh decision on merits without insisting on pre-deposit, by reference to the settlement provisions under Chapter XIVA of the Customs Act. Case-Laws Customs Mon, 18 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261024