https://www.taxtmi.com/caselaws?id=3274 The applicant, Shri Vinod Kumar Garg, filed a settlement application under the Customs Act, 1944, in response to a Show Cause Notice charging him with duty. The Bench held that the applicant's acceptance of the duty liability and full payment fulfilled disclosure requirements. The application was admitted despite other noticees not approaching the Settlement Commission. The Bench acquired exclusive jurisdiction upon admission, allowing the case to proceed under Section 127C(1) of the Act. The applicant's eligibility was affirmed, emphasizing that it was not contingent on the actions of other noticees. en-us Wed, 26 Sep 2007 00:00:00 +0530 Wed, 16 Apr 2008 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3274 The applicant, Shri Vinod Kumar Garg, filed a settlement application under the Customs Act, 1944, in response to a Show Cause Notice charging him with duty. The Bench held that the applicant's acceptance of the duty liability and full payment fulfilled disclosure requirements. The application was admitted despite other noticees not approaching the Settlement Commission. The Bench acquired exclusive jurisdiction upon admission, allowing the case to proceed under Section 127C(1) of the Act. The applicant's eligibility was affirmed, emphasizing that it was not contingent on the actions of other noticees. Case-Laws Customs Wed, 26 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3274