https://www.taxtmi.com/caselaws?id=796245 Section 127C(3)-(5) of the Customs Act requires settlement authorities to obtain the jurisdictional Commissioner's report and give the applicant an effective hearing before determining liability. An adverse enhancement based on a report not disclosed to the applicant breaches that hearing requirement and the principles of natural justice. Connected settlement applications arising from the same seized goods require legally consistent consideration. Inconsistent treatment of interconnected applications, particularly where the principal proceeding is set aside, can render related settlement orders unsustainable. en-us Wed, 22 Jul 2026 00:00:00 +0530 Sat, 29 Aug 2026 13:34:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796245 Section 127C(3)-(5) of the Customs Act requires settlement authorities to obtain the jurisdictional Commissioner's report and give the applicant an effective hearing before determining liability. An adverse enhancement based on a report not disclosed to the applicant breaches that hearing requirement and the principles of natural justice. Connected settlement applications arising from the same seized goods require legally consistent consideration. Inconsistent treatment of interconnected applications, particularly where the principal proceeding is set aside, can render related settlement orders unsustainable. Case-Laws Customs Wed, 22 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796245