https://www.taxtmi.com/acts?id=49716 A new provision allows eligible appellants with pending customs appeals before the Appellate Tribunal to withdraw those appeals with Tribunal permission and apply to the Settlement Commission; withdrawn appeals are deemed proceedings pending before a proper officer, applications must be filed within a limited period from communication of withdrawal permission, are treated as settlement applications under the general settlement scheme subject to one specified exception, and if the Commission does not entertain the application the appeal is revived before the Appellate Tribunal. en-us Mon, 24 Feb 2025 15:37:05 +0530 Mon, 24 Feb 2025 15:37:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49716 A new provision allows eligible appellants with pending customs appeals before the Appellate Tribunal to withdraw those appeals with Tribunal permission and apply to the Settlement Commission; withdrawn appeals are deemed proceedings pending before a proper officer, applications must be filed within a limited period from communication of withdrawal permission, are treated as settlement applications under the general settlement scheme subject to one specified exception, and if the Commission does not entertain the application the appeal is revived before the Appellate Tribunal. Act-Rules F. Acts / Amendment Acts Mon, 24 Feb 2025 15:37:05 +0530 https://www.taxtmi.com/acts?id=49716