https://www.taxtmi.com/caselaws?id=47815 The Court upheld the rejection of the petitioner's application under the Kar Vivad Samadhan Scheme, 1998 by the Commissioner of Customs. The petitioner withdrew the challenge to the constitutional validity of Section 95(ii)(b) of the Finance Act, leaving the rejection of the KVSS application as the sole issue. The Court ruled in line with a previous judgment, emphasizing the necessity of a determination of duty for benefiting from the scheme, which was lacking in this case. The petition was dismissed without costs. en-us Wed, 14 Jun 2006 00:00:00 +0530 Sat, 31 Jul 2010 10:50:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47815 The Court upheld the rejection of the petitioner's application under the Kar Vivad Samadhan Scheme, 1998 by the Commissioner of Customs. The petitioner withdrew the challenge to the constitutional validity of Section 95(ii)(b) of the Finance Act, leaving the rejection of the KVSS application as the sole issue. The Court ruled in line with a previous judgment, emphasizing the necessity of a determination of duty for benefiting from the scheme, which was lacking in this case. The petition was dismissed without costs. Case-Laws Customs Wed, 14 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47815