Recovery of sums due under order of settlement [Section 127K] : Any sum specified in an order of settlement passed under sub-section (5) of section 127C may, subject to such conditions, […]
Custom Law - 5. page
Order of settlement to be conclusive [Section 127J]
Order of settlement to be conclusive [Section 127J] : Every order of settlement passed under sub-section (5) of section 127C shall be conclusive as to the matters stated therein and no […]
Inspection, etc., of reports [Section 127G]
Inspection, etc., of reports [Section 127G] : No person shall be entitled to inspect, or obtain copies of, any report made by any officer of the Customs to the Settlement Commission; […]
Powers of Settlement Commission
Powers of Settlement Commission : (a) Power to order provisional attachment to protect revenue [Section 127D]: The Settlement Commission may, by order, attach provisionally any property belonging to the applicant in such […]
Procedure on receipt of application [Section 127C]
Procedure on receipt of application [Section 127C] : Following procedure is followed on receipt of application for settlement of cases: (1) The Settlement Commission shall issue a notice to the […]
Application for settlement of cases [Section 127B]
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 […]
Definitions [Section 127A] :
Definitions [Section 127A] : (a) “Bench” means a Bench of the Settlement Commission; (b) “Case” means any proceeding under this Act or any other Act for the levy, assessment and collection […]
Introduction on Settlement Commission
Introduction on Settlement Commission : Settlement Commission was set up to evolve a mechanism for speedy settlement of cases involving high revenue stakes. This is an alternative channel for resolution of dispute […]
Offences and prosecution – Specific provisions
Offences and prosecution – Specific provisions : The scheme of offences under the Customs Act can be understood with the help of the following diagram: Prosecution: No prosecution proceedings can be […]
Seized goods, documents and things pending adjudication to be released provisionally [Section 110A]
Seized goods, documents and things pending adjudication to be released provisionally [Section 110A]: Any goods, documents or things seized under section 110, may, pending the order of the adjudicating authority, be released […]