https://www.taxtmi.com/caselaws?id=406811 The Court upheld the initiation of revenue recovery proceedings post-immunity granted by the Settlement Commission. It clarified that Competent Authorities should adjudicate disputed facts and that Article 226 review focuses on decision-making processes. The Deputy Director General of Foreign Trade was directed to consider the petitioner's representation promptly, with a prohibition on coercive action until resolution. The Court disposed of the writ petitions without costs, closing connected miscellaneous petitions to conclude the legal proceedings. en-us Wed, 21 Apr 2021 00:00:00 +0530 Fri, 23 Apr 2021 21:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406811 The Court upheld the initiation of revenue recovery proceedings post-immunity granted by the Settlement Commission. It clarified that Competent Authorities should adjudicate disputed facts and that Article 226 review focuses on decision-making processes. The Deputy Director General of Foreign Trade was directed to consider the petitioner's representation promptly, with a prohibition on coercive action until resolution. The Court disposed of the writ petitions without costs, closing connected miscellaneous petitions to conclude the legal proceedings. Case-Laws Customs Wed, 21 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406811