https://www.taxtmi.com/caselaws?id=796245 Section 127C(5) of the Customs Act requires the Settlement Commission to provide the settlement applicant and jurisdictional Commissioner an opportunity of hearing after considering the Commissioner's report. The notes explain that using an undisclosed report to enhance customs-duty liability denies the applicant a meaningful opportunity to answer adverse material and breaches natural justice. They also address connected settlement applications arising from the same seized goods, stating that inconsistent treatment without considering their intrinsic connection requires fresh consideration under the statutory procedure. The stated principle is that adverse material underlying liability must be disclosed and effectively answered. en-us Wed, 22 Jul 2026 00:00:00 +0530 Mon, 03 Aug 2026 08:20:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796245 Section 127C(5) of the Customs Act requires the Settlement Commission to provide the settlement applicant and jurisdictional Commissioner an opportunity of hearing after considering the Commissioner's report. The notes explain that using an undisclosed report to enhance customs-duty liability denies the applicant a meaningful opportunity to answer adverse material and breaches natural justice. They also address connected settlement applications arising from the same seized goods, stating that inconsistent treatment without considering their intrinsic connection requires fresh consideration under the statutory procedure. The stated principle is that adverse material underlying liability must be disclosed and effectively answered. Case-Laws Customs Wed, 22 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796245