https://www.taxtmi.com/caselaws?id=437124 Section 127L of the Customs Act bars a further settlement application where an earlier settlement order has imposed penalty in the circumstances specified by the provision, including concealment of duty liability, conviction, or remand under Section 127I. The Madras HC read the phrase "any other matter" as a substantive restriction on reapproaching the Settlement Commission on linked issues. A later filing described as a fresh application did not escape the bar because its relief remained connected to the earlier settlement proceedings. The subsequent settlement application was therefore barred and liable to be rejected. en-us Mon, 13 Mar 2023 00:00:00 +0530 Thu, 23 Nov 2023 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437124 Section 127L of the Customs Act bars a further settlement application where an earlier settlement order has imposed penalty in the circumstances specified by the provision, including concealment of duty liability, conviction, or remand under Section 127I. The Madras HC read the phrase "any other matter" as a substantive restriction on reapproaching the Settlement Commission on linked issues. A later filing described as a fresh application did not escape the bar because its relief remained connected to the earlier settlement proceedings. The subsequent settlement application was therefore barred and liable to be rejected. Case-Laws Customs Mon, 13 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437124