https://www.taxtmi.com/caselaws?id=382895 Orders passed under Chapter XIV-A of the Customs Act, 1962 are treated as final and conclusive, and Section 127J bars reopening matters covered by a settlement order in proceedings under the Act or any other law. Where both sides were heard before the Settlement Commission and no fraud or other vitiating infirmity is shown, writ interference is ordinarily unavailable. On that basis, the Revenue's challenge to the settlement order was held not maintainable on merits, and the order remained undisturbed. en-us Wed, 03 Jul 2019 00:00:00 +0530 Thu, 11 Jul 2019 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382895 Orders passed under Chapter XIV-A of the Customs Act, 1962 are treated as final and conclusive, and Section 127J bars reopening matters covered by a settlement order in proceedings under the Act or any other law. Where both sides were heard before the Settlement Commission and no fraud or other vitiating infirmity is shown, writ interference is ordinarily unavailable. On that basis, the Revenue's challenge to the settlement order was held not maintainable on merits, and the order remained undisturbed. Case-Laws Customs Wed, 03 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382895