https://www.taxtmi.com/caselaws?id=178704 The Court held that the Settlement Commission rightly rejected the petitioner's application as adjudication had concluded, barring the Commission's jurisdiction as per Section 127B of the Customs Act. The Court emphasized the necessity of filing applications before adjudication and clarified that once adjudication is complete, the Commission cannot entertain such requests. The judgment focused on interpreting relevant provisions of the Act to determine the maintainability of applications before the Settlement Commission, ultimately upholding the Commission's decision and highlighting the importance of procedural compliance. en-us Thu, 27 Nov 2014 00:00:00 +0530 Thu, 11 Feb 2016 01:14:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178704 The Court held that the Settlement Commission rightly rejected the petitioner's application as adjudication had concluded, barring the Commission's jurisdiction as per Section 127B of the Customs Act. The Court emphasized the necessity of filing applications before adjudication and clarified that once adjudication is complete, the Commission cannot entertain such requests. The judgment focused on interpreting relevant provisions of the Act to determine the maintainability of applications before the Settlement Commission, ultimately upholding the Commission's decision and highlighting the importance of procedural compliance. Case-Laws Customs Thu, 27 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178704