https://www.taxtmi.com/caselaws?id=35334 SC upheld the HC's dismissal of the writ petition and affirmed the Settlement Commission's order. It held that the appellant had not made a "full and true disclosure" under Section 127B of the Customs Act and that the imported goods, though declared as ship spares for own use, were in fact sold to a third party, disentitling the appellant to exemption under Notification No. 211/83-Cus. The third party was also ineligible as it was not registered with the Director General of Shipping. The SC agreed that the belated reliance on Sections 54 and 69 was an afterthought and involved disputed facts, rightly rejected by the HC. en-us Fri, 05 Feb 2010 00:00:00 +0530 Fri, 28 Nov 2025 17:13:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35334 SC upheld the HC's dismissal of the writ petition and affirmed the Settlement Commission's order. It held that the appellant had not made a "full and true disclosure" under Section 127B of the Customs Act and that the imported goods, though declared as ship spares for own use, were in fact sold to a third party, disentitling the appellant to exemption under Notification No. 211/83-Cus. The third party was also ineligible as it was not registered with the Director General of Shipping. The SC agreed that the belated reliance on Sections 54 and 69 was an afterthought and involved disputed facts, rightly rejected by the HC. Case-Laws Customs Fri, 05 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35334