https://www.taxtmi.com/caselaws?id=48077 Where customs liability has already been finally settled by the Settlement Commission, writ interference is limited and the Court will not reopen the settlement merely because the importer seeks item-wise or head-wise allocation of benefit such as CVD credit. The Commission had fixed the duty payable and directed payment of the balance, and a later claim for CVD credit was rejected. The Court found no reason to interfere with that order, holding that technical reallocation of liability was not necessary in settlement proceedings. The challenge therefore failed and the settlement of customs duty remained undisturbed. en-us Tue, 18 Apr 2006 00:00:00 +0530 Mon, 02 Aug 2010 14:40:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48077 Where customs liability has already been finally settled by the Settlement Commission, writ interference is limited and the Court will not reopen the settlement merely because the importer seeks item-wise or head-wise allocation of benefit such as CVD credit. The Commission had fixed the duty payable and directed payment of the balance, and a later claim for CVD credit was rejected. The Court found no reason to interfere with that order, holding that technical reallocation of liability was not necessary in settlement proceedings. The challenge therefore failed and the settlement of customs duty remained undisturbed. Case-Laws Customs Tue, 18 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48077