https://www.taxtmi.com/caselaws?id=33279 The High Court upheld the Settlement Commission's rejection of the petitioner's application under Section 127B of the Customs Act, 1962. The petitioner, a Singaporean national, failed to prove he was the importer of the seized goods as the goods seized did not match those declared by him. The Court found the petitioner did not comply with the mandatory requirements of Section 127B, and the Commission's decision was supported by substantial evidence. The petition was dismissed, affirming that the petitioner was not the importer and the seized goods were not covered by his declaration or bill of entry. en-us Fri, 14 Nov 2008 00:00:00 +0530 Fri, 01 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33279 The High Court upheld the Settlement Commission's rejection of the petitioner's application under Section 127B of the Customs Act, 1962. The petitioner, a Singaporean national, failed to prove he was the importer of the seized goods as the goods seized did not match those declared by him. The Court found the petitioner did not comply with the mandatory requirements of Section 127B, and the Commission's decision was supported by substantial evidence. The petition was dismissed, affirming that the petitioner was not the importer and the seized goods were not covered by his declaration or bill of entry. Case-Laws Customs Fri, 14 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33279