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Application for settlement of cases

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..... e settled, in such form and in such manner as may be specified by rules, and containing a full and true disclosure of his duty liability which has not been disclosed before the proper officer, the manner in which such liability has been incurred, the additional amount of customs duty accepted to be payable by him and such other particulars as may be specified by rules including the particulars of .....

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..... paid the additional amount of customs duty accepted by him along with interest due under 3[section 28AA]: Provided further that no application shall be entertained by the Settlement Commission under this sub-section in cases which are pending in the Appellate Tribunal or any court: Provided also that no application under this sub-section shall be made in relation to goods to which section 123 .....

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..... ttled or is pending before the Settlement Commission and such notice is pending before an adjudicating authority, in such manner and subject to such conditions, as may be specified by rules.] 7[Provided that no application shall be made under this section on or after the 1st day of April, 2025: Provided further that on and from the date of the constitution of the Interim Board, every .....

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..... .f.  ,before it was read as, "section 28AB" 4. Omitted vide THE FINANCE (No. 2) ACT, 2014 w.e.f.  ,before it was read as, "(2) Where any dutiable goods, books of account, other documents or any sale proceeds of the goods have been seized under section 110, the applicant shall not be entitled to make an application under sub-section (1) before the expiry of one hundred and eighty days .....

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