https://www.taxtmi.com/caselaws?id=388141 An admission order in customs settlement proceedings does not survive independently once a final order under Section 127D has been passed, because the admission order merges into the final order. Since the final order remained unchallenged, it continued to operate and the earlier admission order could not be quashed in isolation. The Court also accepted that transfer of the settlement application to the Mumbai Bench was not illegal, as the import transactions, show cause notices, and related business activity had sufficient nexus with Mumbai and the Principal Bench had jurisdiction to transfer the matter. The writ petition was therefore unsuccessful. en-us Mon, 21 Oct 2019 00:00:00 +0530 Mon, 30 Nov 2020 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388141 An admission order in customs settlement proceedings does not survive independently once a final order under Section 127D has been passed, because the admission order merges into the final order. Since the final order remained unchallenged, it continued to operate and the earlier admission order could not be quashed in isolation. The Court also accepted that transfer of the settlement application to the Mumbai Bench was not illegal, as the import transactions, show cause notices, and related business activity had sufficient nexus with Mumbai and the Principal Bench had jurisdiction to transfer the matter. The writ petition was therefore unsuccessful. Case-Laws Customs Mon, 21 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388141