https://www.taxtmi.com/caselaws?id=334837 Section 127B of the Customs Act was construed to mean that clause (a) of the first proviso requires filing of the relevant bill of entry or equivalent document and a show cause notice in relation to it, but does not impose an additional condition that the bill of entry must predate the notice. The Court found the Settlement Commission had misread the provision by adopting an unduly restrictive view, so the rejection of settlement on inadmissibility was unsustainable. It also held that reliance on undisclosed reports denied a fair opportunity to meet the material, rendering the order contrary to natural justice. The rejection was quashed and the matter remitted for fresh consideration. en-us Mon, 21 Nov 2016 00:00:00 +0530 Mon, 21 Aug 2017 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334837 Section 127B of the Customs Act was construed to mean that clause (a) of the first proviso requires filing of the relevant bill of entry or equivalent document and a show cause notice in relation to it, but does not impose an additional condition that the bill of entry must predate the notice. The Court found the Settlement Commission had misread the provision by adopting an unduly restrictive view, so the rejection of settlement on inadmissibility was unsustainable. It also held that reliance on undisclosed reports denied a fair opportunity to meet the material, rendering the order contrary to natural justice. The rejection was quashed and the matter remitted for fresh consideration. Case-Laws Customs Mon, 21 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334837