https://www.taxtmi.com/caselaws?id=364865 The Court upheld the Settlement Commission's order but directed the Revenue to issue a Show Cause Notice to the petitioner due to recent amendments to the Customs Act, 1962. Both parties agreed to dispose of the petition without detailed reasoning. If the Notice was not served by a specified date, the Revenue had to refund the deposited sum. The Court left questions on the application's maintainability and merits open for future consideration, allowing the petitioner to seek a refund if necessary. No costs were imposed, leaving broader legal issues for future adjudication. en-us Mon, 30 Jul 2018 00:00:00 +0530 Tue, 05 Mar 2019 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364865 The Court upheld the Settlement Commission's order but directed the Revenue to issue a Show Cause Notice to the petitioner due to recent amendments to the Customs Act, 1962. Both parties agreed to dispose of the petition without detailed reasoning. If the Notice was not served by a specified date, the Revenue had to refund the deposited sum. The Court left questions on the application's maintainability and merits open for future consideration, allowing the petitioner to seek a refund if necessary. No costs were imposed, leaving broader legal issues for future adjudication. Case-Laws Customs Mon, 30 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364865