Application for settlement of cases

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....lars as may be specified by rules including the particulars of such dutiable goods in respect of which he admits short levy on account of misclassification, under-valuation or inapplicability of exemption notification ^4[or otherwise] and such application shall be disposed of in the manner hereinafter provided: Provided that no such application shall be made unless, - ^5[(a) the applicant has filed a bill of entry, or a shipping bill, or a bill of export, or made a baggage declaration, or a label or declaration accompanying the goods imported or exported through post or courier, as the case may be, and in relation to such document or documents, a show cause notice has been issued to him by the proper officer;] (b) ....

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.... subject to such conditions, as may be specified by rules.] ^10[Provided that no application shall be made under this section on or after the 1st day of April, 2025: Provided further that on and from the date of the constitution of the Interim Board, every pending application shall be dealt by it from the stage at which such pending application stood immediately before its constitution.]     ************* NOTES:- 1.  Inserted vide Section 102 of the Finance (No. 2) Act, 1998 w.e.f. 01-08-1998 2.  Substituted vide Section 86 of the Finance Act, 2000 w.e.f. 12-05-2000 before it was read as, "as the case may be, or" 3.  Substituted vide Section 101 of the....

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.... or any Court: Provided also that no application under this sub-section shall be made in relation to goods to which S. 123 applies or to goods in relation to which any offence under the Narcotic Drugs and Psychotropic Sub-stances Act, 1985 has been committed: Provided also that no application under this sub-section shall be made for the interpretation of the classification of the goods under the Customs Tariff Act, 1975." 4.  Substituted vide Section 57 of the Finance Act, 2010 w.e.f. 08-05-2010 before it was read as, "but excluding the goods not included in the entry made under this Act" 5.  Substituted vide Section 84 of the Finance (No. 2) Act, 2014 w.e.f. 06-08-2014 be....