https://www.taxtmi.com/caselaws?id=353330 The Settlement Commission held that the settlement applications were not maintainable as the case had already been adjudicated before the application was allowed to proceed. Citing the Delhi High Court case of Qualimax Electronics Pvt Ltd. v. Union of India, it was determined that the adjudication order marked the conclusion of the case before the adjudicating authority. Therefore, the Settlement Commission rejected the settlement applications, stating that the case was no longer pending adjudication and did not meet the criteria outlined in Section 127 of the Customs Act, 1962. en-us Tue, 25 Jul 2017 00:00:00 +0530 Mon, 01 Jan 2018 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353330 The Settlement Commission held that the settlement applications were not maintainable as the case had already been adjudicated before the application was allowed to proceed. Citing the Delhi High Court case of Qualimax Electronics Pvt Ltd. v. Union of India, it was determined that the adjudication order marked the conclusion of the case before the adjudicating authority. Therefore, the Settlement Commission rejected the settlement applications, stating that the case was no longer pending adjudication and did not meet the criteria outlined in Section 127 of the Customs Act, 1962. Case-Laws Customs Tue, 25 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353330