https://www.taxtmi.com/caselaws?id=376290 The court quashed the order issued by the Additional Commissioner of Customs during the pendency of the application before the Settlement Commission. It emphasized the exclusive jurisdiction of the Settlement Commission over customs authorities during settlement applications, citing statutory provisions under the Customs Act, 1962. The impact of Section 127F(2) on customs authorities' powers was discussed, with the court ruling that adjudication during a settlement application's pendency is premature. The judgment underscored the importance of following statutory procedures and ensuring natural justice in adjudication processes. en-us Mon, 18 Feb 2019 00:00:00 +0530 Thu, 20 Jun 2019 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376290 The court quashed the order issued by the Additional Commissioner of Customs during the pendency of the application before the Settlement Commission. It emphasized the exclusive jurisdiction of the Settlement Commission over customs authorities during settlement applications, citing statutory provisions under the Customs Act, 1962. The impact of Section 127F(2) on customs authorities' powers was discussed, with the court ruling that adjudication during a settlement application's pendency is premature. The judgment underscored the importance of following statutory procedures and ensuring natural justice in adjudication processes. Case-Laws Customs Mon, 18 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376290