https://www.taxtmi.com/caselaws?id=278853 Settlement under the Customs Act is available only where the application is filed before adjudication and the matter remains pending. Exclusive jurisdiction of the Settlement Commission arises only after an application is allowed to proceed under Section 127C. Here, the adjudication order had already been passed and dispatched before that stage, so the dispute was no longer a pending case within Section 127A(b). The settlement application was therefore not maintainable and was rejected. en-us Tue, 06 Mar 2018 00:00:00 +0530 Sat, 23 Feb 2019 08:47:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278853 Settlement under the Customs Act is available only where the application is filed before adjudication and the matter remains pending. Exclusive jurisdiction of the Settlement Commission arises only after an application is allowed to proceed under Section 127C. Here, the adjudication order had already been passed and dispatched before that stage, so the dispute was no longer a pending case within Section 127A(b). The settlement application was therefore not maintainable and was rejected. Case-Laws Customs Tue, 06 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278853