https://www.taxtmi.com/caselaws?id=46921 The High Court held that the Settlement Commission has jurisdiction to entertain applications under Section 127B of the Customs Act, even if proceedings are initiated under a different Act related to customs duty. The definition of "Proper Officer" includes officers under the Foreign Trade Act for levy, assessment, and collection of customs duty. Demand notices issued by the Joint Director General of Foreign Trade were deemed valid. Petitioners were directed to pay the balance customs duty and interest to enable Settlement Commission review. The court deemed the applications before the Commission maintainable and directed their consideration on merits upon payment. en-us Tue, 13 Jan 2004 00:00:00 +0530 Mon, 26 Jul 2010 09:41:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46921 The High Court held that the Settlement Commission has jurisdiction to entertain applications under Section 127B of the Customs Act, even if proceedings are initiated under a different Act related to customs duty. The definition of "Proper Officer" includes officers under the Foreign Trade Act for levy, assessment, and collection of customs duty. Demand notices issued by the Joint Director General of Foreign Trade were deemed valid. Petitioners were directed to pay the balance customs duty and interest to enable Settlement Commission review. The court deemed the applications before the Commission maintainable and directed their consideration on merits upon payment. Case-Laws Customs Tue, 13 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46921