https://www.taxtmi.com/caselaws?id=291414 The Settlement Commission allowed M/s. Harisons Industries' settlement application under Section 127B of the Customs Act, 1962 to proceed despite deficiencies in interest payment on accepted duty liability. The Commission determined that the interest demanded in the show cause notice did not fall under the specific provision required for non-admissibility. Therefore, the application was deemed admissible based on a technical interpretation of the legal provisions, allowing the dispute to be settled through the settlement process. en-us Fri, 06 Sep 2019 00:00:00 +0530 Mon, 09 Nov 2020 18:43:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291414 The Settlement Commission allowed M/s. Harisons Industries' settlement application under Section 127B of the Customs Act, 1962 to proceed despite deficiencies in interest payment on accepted duty liability. The Commission determined that the interest demanded in the show cause notice did not fall under the specific provision required for non-admissibility. Therefore, the application was deemed admissible based on a technical interpretation of the legal provisions, allowing the dispute to be settled through the settlement process. Case-Laws Customs Fri, 06 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291414