https://www.taxtmi.com/caselaws?id=3908 The application was rejected under Section 127C(1) of the Customs Act, 1962, due to the third proviso to sub-section (1) of Section 127B. The goods specified under Section 123 were seized based on the belief of misdeclaration, aligning with the Special Bench's findings. The Bench highlighted that the benefits sought by the applicants may still be reviewed by the relevant Departmental authorities in accordance with the law. en-us Fri, 28 Sep 2007 00:00:00 +0530 Fri, 09 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3908 The application was rejected under Section 127C(1) of the Customs Act, 1962, due to the third proviso to sub-section (1) of Section 127B. The goods specified under Section 123 were seized based on the belief of misdeclaration, aligning with the Special Bench's findings. The Bench highlighted that the benefits sought by the applicants may still be reviewed by the relevant Departmental authorities in accordance with the law. Case-Laws Customs Fri, 28 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3908