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    <title>CORREIGENDUM TO SHOW CAUSE NOTICE AFTER ADMISSION OF SETTLEMENT APPLICATION – WHETHER SUSTAINABLE?</title>
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    <description>Once an application for settlement is allowed to proceed, the Settlement Commission acquires exclusive jurisdiction to exercise the powers and perform the functions of the customs authority in relation to that case; a departmental corrigendum that materially changes classification and increases duty while the settlement application is pending intrudes on that exclusive jurisdiction and is not sustainable.</description>
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      <description>Once an application for settlement is allowed to proceed, the Settlement Commission acquires exclusive jurisdiction to exercise the powers and perform the functions of the customs authority in relation to that case; a departmental corrigendum that materially changes classification and increases duty while the settlement application is pending intrudes on that exclusive jurisdiction and is not sustainable.</description>
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