https://www.taxtmi.com/caselaws?id=46085 The court held that the Commissioner of Customs (Air) had locus standi to file the writ petition challenging the Settlement Commission's order. It was determined that compliance with the Commission's conditional order did not bar the maintainability of the writ petition. The court found that the case involved smuggling and fraud committed on the department, not falling within the definition of "Case" under the Customs Act. Consequently, the writ petition was allowed, setting aside the Commission's order and directing the second respondent to seek a refund from the department. en-us Thu, 18 Oct 2001 00:00:00 +0530 Thu, 15 Jul 2010 16:46:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46085 The court held that the Commissioner of Customs (Air) had locus standi to file the writ petition challenging the Settlement Commission's order. It was determined that compliance with the Commission's conditional order did not bar the maintainability of the writ petition. The court found that the case involved smuggling and fraud committed on the department, not falling within the definition of "Case" under the Customs Act. Consequently, the writ petition was allowed, setting aside the Commission's order and directing the second respondent to seek a refund from the department. Case-Laws Customs Thu, 18 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46085