https://www.taxtmi.com/caselaws?id=799202 Voluntary deposits made during a customs investigation may be appropriated towards admitted differential duty, including liability relating to imports outside the limitation period, where the taxpayer requested the adjustment and neither the payment nor its stated purpose was retracted or contradicted. Such appropriation is distinguished from a fresh demand or recovery proceeding under the Customs Act and therefore does not enforce a time-barred demand. Judicial review of a Settlement Commission's factual findings remains limited absent jurisdictional error, breach of natural justice, manifest legal error, or lack of evidentiary support. en-us Wed, 16 Sep 2026 00:00:00 +0530 Fri, 18 Sep 2026 07:32:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799202 Voluntary deposits made during a customs investigation may be appropriated towards admitted differential duty, including liability relating to imports outside the limitation period, where the taxpayer requested the adjustment and neither the payment nor its stated purpose was retracted or contradicted. Such appropriation is distinguished from a fresh demand or recovery proceeding under the Customs Act and therefore does not enforce a time-barred demand. Judicial review of a Settlement Commission's factual findings remains limited absent jurisdictional error, breach of natural justice, manifest legal error, or lack of evidentiary support. Case-Laws Customs Wed, 16 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799202