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In Re : Laxmi Impex

Misdeclaration of value and quantity of goods - Glass chattons - subsection (1) of Section 127B, sub-section (1) of Section 127(C) and sub-section (2) of Section 127(F) - scope of case - Held that - it is clear that an assessee can make an application for Settlement before adjudication. On receipt of such an application the Settlement Commission is required to issue a notice within a period of seven days from the date of receipt of the application asking the applicant to explain as to why the ap....... + More



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