https://www.taxtmi.com/caselaws?id=47988 The court affirmed the Settlement Commission's decision to remand the case back to the adjudicating authority, emphasizing the contractual nature of the liability to pay interest under the agreement. Despite adopting statutory terms, the court clarified that the agreement remained a contractual obligation, not a statutory contract. The court dismissed the petition and associated Civil Applications, highlighting the distinction between statutory and contractual liabilities in customs cases. en-us Thu, 15 Jun 2006 00:00:00 +0530 Mon, 02 Aug 2010 10:22:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47988 The court affirmed the Settlement Commission's decision to remand the case back to the adjudicating authority, emphasizing the contractual nature of the liability to pay interest under the agreement. Despite adopting statutory terms, the court clarified that the agreement remained a contractual obligation, not a statutory contract. The court dismissed the petition and associated Civil Applications, highlighting the distinction between statutory and contractual liabilities in customs cases. Case-Laws Customs Thu, 15 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47988