Application for settlement of cases [Section 127B] :
Any importer, exporter or any other person may make an application for settlement in respect of a case, relating to him, before adjudication to the Settlement Commission. Such application shall be made in such form and in such manner as may be specified.
(a) Disclosures required in application: The application shall contain 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 such dutiable goods in respect of which he admits short levy on account of misclassification, undervaluation or inapplicability of exemption notification.
(b) Conditions for filing the application: Following conditions are to be fulfilled for filing an application for settlement of a case. The application shall not be made unless –
(i) the applicant has filed a bill of entry, or a shipping bill, or a bill of export, or made a baggage declaration, or a label or declaration accompanying the goods imported/exported through post or courier, as the case may be, and in relation to such document(s), a show cause notice has been issued to him by the proper officer;
(ii) the additional amount of duty accepted by the applicant in his application exceeds ` 3,00,000.
(iii) the applicant has paid the additional amount of customs duty accepted by him along with interest due under section 28AA.
(iv) No application shall be entertained by the Settlement Commission in cases which are pending in the Appellate Tribunal or any Court.
(v) No application under this sub-section shall be made:
- in relation to goods to which section 123 applies or to goods in relation to which any offence under the Narcotic Drugs and Psychotropic Substances Act , 1985 has been committed:
- for the interpretation of the classification of the goods under the Customs Tariff Act, 1975.
(c) An application for settlement once made shall not be allowed to be withdrawn by the applicant.
(d) Every application shall be accompanied by such fees as may be specified by rules.