TaxTMI 
TaxTMI 
This relates to Customs (Settlement of Cases) Rules, 1999
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....ntral Government hereby makes the following rules, namely: - 1. Short title and commencement. - (1) These rules may be called the Customs (Settlement of Cases) Rules,1999. (2) They shall come into force on the date of their publication in the Official Gazette. 2. Definitions. - In these rules, unless the context otherwise requires, - * (a) "Act" means the Customs Act, 1962 (52 of 1962). (b) ....
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....nt himself or by any other person duly authorised by him in this behalf and where the applicant is a minor or is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf; (b) in the case of a Hindu undivided family, by Karta of such family and, where the Karta is absent from India or is mentally incapacitated from attending to his....
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....he application referred to in sub-rule (1) of rule 3 (other than the annexure and the statements and other documents accompanying such annexure). (2) Where an order under sub-section (1) of section 127C of the Act, has been made to proceed with the application by the Settlement Commission, the information contained in the Annexure to the application in Form SC(C)-1 and the statements and other do....
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....take steps to attach such property of the applicant. (3) The officer authorised under sub-rule (2) shall prepare an inventory of the property attached and specify in it, in the case of the immovable property the description of such property sufficient to identify it and in the case of the movable property the place where such property is lodged or kept and shall hand over a copy of the same....