https://www.taxtmi.com/caselaws?id=797536 Judicial review of a Settlement Commission order under Article 226 is limited to jurisdictional or statutory error, prejudice, fraud, bias or malice, and does not permit appellate reassessment of settled proceedings. A party that voluntarily elects settlement after not pursuing the statutory appeal cannot indirectly reopen the underlying show-cause notice, including limitation objections, without establishing a recognised ground for such limited review. Settlement of duty liability does not eliminate statutory interest: the Commission may direct the jurisdictional Commissioner to verify and quantify interest, and a higher amount than the party's calculation does not by itself establish illegality or lack of jurisdiction. en-us Fri, 21 Aug 2026 00:00:00 +0530 Mon, 24 Aug 2026 08:33:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797536 Judicial review of a Settlement Commission order under Article 226 is limited to jurisdictional or statutory error, prejudice, fraud, bias or malice, and does not permit appellate reassessment of settled proceedings. A party that voluntarily elects settlement after not pursuing the statutory appeal cannot indirectly reopen the underlying show-cause notice, including limitation objections, without establishing a recognised ground for such limited review. Settlement of duty liability does not eliminate statutory interest: the Commission may direct the jurisdictional Commissioner to verify and quantify interest, and a higher amount than the party's calculation does not by itself establish illegality or lack of jurisdiction. Case-Laws Customs Fri, 21 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797536