Settlement Commission's Order on Undervaluation Challenged; Applicant Urged to Follow Standard Adjudication Process for Duty Liability.

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....Validity of order of settlement commission - Demand of differential duty - undervaluation - If the Settlement Commission was of the view that the writ applicant failed to make “full and true’ disclosure of the duty liability, it should have rejected the settlement application. The writ applicant should have been relegated to suffer and undergo the adjudication mechanism and procedure as per the provisions of the Act. - HC....