https://www.taxtmi.com/caselaws?id=388205 The Court allowed the writ petition, setting aside the impugned order that rejected the application for settlement under Section 127B of the Customs Act, 1962. The Court held that the proviso regarding the pendency of cases before the Appellate Tribunal or Court should be interpreted in the context of duty assessment proceedings, not prosecution cases. It directed the petitioner to appear before the Settlement Commission for further proceedings on the question of maintainability, emphasizing the Commission's power to grant immunity from prosecution. en-us Wed, 30 Oct 2019 00:00:00 +0530 Mon, 11 Nov 2019 09:31:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388205 The Court allowed the writ petition, setting aside the impugned order that rejected the application for settlement under Section 127B of the Customs Act, 1962. The Court held that the proviso regarding the pendency of cases before the Appellate Tribunal or Court should be interpreted in the context of duty assessment proceedings, not prosecution cases. It directed the petitioner to appear before the Settlement Commission for further proceedings on the question of maintainability, emphasizing the Commission's power to grant immunity from prosecution. Case-Laws Customs Wed, 30 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388205