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2017 (12) TMI 1456 - HC - CustomsApplications u/s 127B(1) of the CA, 1962 - applications were rejected by the CCESC on the ground that there does not appear to be any meeting ground between the assertions of the applicant and the Revenue and in such a situation the case is not amenable for settlement. Held that: - the essential requirement for the CCESC to consider the application in terms of Section 127B of the Act is that the applicants should make a full and true disclosure of all material facts relevant to their duty liability, which had not been earlier been disclosed, and also make disclosure of the manner in which the said liability was incurred - the Court is of the view that in the present case the CCESC ought not to have declined to examine the petitioners applications only because there was no meeting ground between the petitioners and the revenue. The applications filed by the petitioners before it are restored to its file to be taken up for fresh hearing and decision on merits.
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