https://www.taxtmi.com/caselaws?id=345105 The Tribunal referred the case to a Larger Bench to resolve conflicting decisions on whether co-noticees are entitled to immunity from penalties under the Customs Act, 1962 when the main appellant's case is settled before the Settlement Commission. The Tribunal noted discrepancies in previous judgments and highlighted the need for clarification on this issue. The matter was directed to the Hon'ble President for the constitution of a Larger Bench to address the question and reconcile the conflicting views of two division Benches of the Tribunal. en-us Thu, 29 Jun 2017 00:00:00 +0530 Fri, 06 Mar 2020 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345105 The Tribunal referred the case to a Larger Bench to resolve conflicting decisions on whether co-noticees are entitled to immunity from penalties under the Customs Act, 1962 when the main appellant's case is settled before the Settlement Commission. The Tribunal noted discrepancies in previous judgments and highlighted the need for clarification on this issue. The matter was directed to the Hon'ble President for the constitution of a Larger Bench to address the question and reconcile the conflicting views of two division Benches of the Tribunal. Case-Laws Customs Thu, 29 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345105