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Customs - Highlights / Catch Notes

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Maintainability of application before Settlement Commission - A ...

Customs

June 16, 2022

Maintainability of application before Settlement Commission - A person who may not be an Importer or Exporter, can still file such an application u/s 127-B of the Act before the Settlement Commission if he is served with a show cause notice charging him with duty. - The Settlement Commission is directed to examine the application of petitioner on merits and in accordance with law and dispose the application on merits within 12 weeks from today - HC

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