Important judgments :
| Citation | Judgment |
| RR Builders vs. CCE 2008 (223) E.L.T. 348 (Guj.) | Once there is a requirement prescribed by the statute by way of a qualifying condition, it is not possible to admit applications which do not fulfill the requirement stipulated by the first proviso to Section 32E(1) of Central Excise Act, 1944. |
| Mars Thereputics and Chem. Ltd. vs. CCE Settlement Commission 2008 (223) E.L.T. 363 (AP) | An application can be admitted and proceeded with only when Settlement Commission is satisfied that applicant has made a full and true disclosure. The onus is on applicant to make a full and true disclosure of duty liability and the manner in which same is arrived at. |
| In Re: Sadik Sadruddin Chunara (Sett.Comm) 2006 (203) E.L.T. 324. | The Person who is absconding and never appeared before the investigating agency cannot be prevented from making an application before Settlement Commission. |
| Commr of Customs v. Mahesh Raj 2006 (195) E.L.T. 261 (Kar.) | Smugglers, habitual offenders & unscrupulous elements cannot be offered protection under the settlement scheme. It covers cases only where there is no deliberate/intended desire on part of the importer to evade/avoid payment of duty. |