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2019 (5) TMI 1939 - HC - CustomsUtility of demanding and insisting for revenue neutral demands - settlement commissioner instead of addressing to it has gone on altogether an alien issue which would not in fact amounting to examining the proposal for settlement and that has rendered final order of the settlement commission vulnerable - HELD THAT:- The settlement commissioner ought to have adverted to the emphasis laid upon the revenue neutrality in the submission and it was expected of giving its reason thereon, lack thereof would prima facie amounts to non application of mind qua the prayer for settlement on the permissible ground. By ad-interim-relief, the respondents shall be restrained from taking any precipitative action pursuant to the order impugned in this petition.
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