https://www.taxtmi.com/caselaws?id=359887 The Court allowed the writ petition, setting aside the order of the Customs & Central Excise Settlement Commission and remanding the matter for fresh consideration. The petitioner was found entitled to maintain the settlement application as the show cause notice fell within the definition of "case" under Section 127-A(b) of the Customs Act, 1962. The Court emphasized a broader interpretation of settlement applications, rejecting the exclusion of disputes not directly involving duty assessment. The Commission was directed to accept the application and proceed accordingly, with no costs awarded. en-us Fri, 13 Apr 2018 00:00:00 +0530 Fri, 04 May 2018 09:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359887 The Court allowed the writ petition, setting aside the order of the Customs & Central Excise Settlement Commission and remanding the matter for fresh consideration. The petitioner was found entitled to maintain the settlement application as the show cause notice fell within the definition of "case" under Section 127-A(b) of the Customs Act, 1962. The Court emphasized a broader interpretation of settlement applications, rejecting the exclusion of disputes not directly involving duty assessment. The Commission was directed to accept the application and proceed accordingly, with no costs awarded. Case-Laws Customs Fri, 13 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359887