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    <title>2020 (11) TMI 442 - MADRAS HIGH COURT</title>
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    <description>The court set aside the Final Order rejecting the application for settlement under Section 127B of the Customs Act, 1962, remanding the case to the Settlement Commission for a fresh order within six months. The issue of maintainability under Section 123 was left open for the Settlement Commission to determine. The petitioner&#039;s inconsistent stance on admitted liability led to the rejection of the application. The respondent was granted thirty days to file objections, and the writ petition was disposed of with no costs.</description>
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      <description>The court set aside the Final Order rejecting the application for settlement under Section 127B of the Customs Act, 1962, remanding the case to the Settlement Commission for a fresh order within six months. The issue of maintainability under Section 123 was left open for the Settlement Commission to determine. The petitioner&#039;s inconsistent stance on admitted liability led to the rejection of the application. The respondent was granted thirty days to file objections, and the writ petition was disposed of with no costs.</description>
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