https://www.taxtmi.com/caselaws?id=3326 The Court held that the Settlement Commission lacked the power to withdraw immunity under Section 127H of the Customs Act, 1962, when the specified sum was not paid within the specified time, especially when the petitioner was willing to pay in installments due to financial constraints. The Court emphasized the need for the Commission to consider unique circumstances before withdrawing immunity and ensure a fair hearing. The Court directed the petitioner to pay delayed interest payments by a specified date, quashed the impugned order, and allowed the petition, maintaining the final order by the Settlement Commission upon payment. en-us Thu, 22 Dec 2005 00:00:00 +0530 Wed, 16 Apr 2008 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3326 The Court held that the Settlement Commission lacked the power to withdraw immunity under Section 127H of the Customs Act, 1962, when the specified sum was not paid within the specified time, especially when the petitioner was willing to pay in installments due to financial constraints. The Court emphasized the need for the Commission to consider unique circumstances before withdrawing immunity and ensure a fair hearing. The Court directed the petitioner to pay delayed interest payments by a specified date, quashed the impugned order, and allowed the petition, maintaining the final order by the Settlement Commission upon payment. Case-Laws Customs Thu, 22 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3326