https://www.taxtmi.com/caselaws?id=335065 The maintainability of a customs settlement application turned on whether the first proviso to section 127B of the Customs Act was satisfied by filing the Bill of Entry before the show cause notice. The Settlement Commission had accepted the other admissibility conditions and rejected the application only on this point. Applying the same reasoning used in the connected matter decided the same day, the Court found that the statutory filing requirement had been complied with and that the rejection could not be sustained. The petitioners therefore succeeded on the maintainability issue. en-us Mon, 21 Nov 2016 00:00:00 +0530 Fri, 25 Nov 2016 11:41:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335065 The maintainability of a customs settlement application turned on whether the first proviso to section 127B of the Customs Act was satisfied by filing the Bill of Entry before the show cause notice. The Settlement Commission had accepted the other admissibility conditions and rejected the application only on this point. Applying the same reasoning used in the connected matter decided the same day, the Court found that the statutory filing requirement had been complied with and that the rejection could not be sustained. The petitioners therefore succeeded on the maintainability issue. Case-Laws Customs Mon, 21 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335065