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TMI BlogSettlement Commission — Procedure for dealing with applications for settlement of casesX X X X Extracts X X X X X X X X Extracts X X X X ..... cases. 1. A public notice is to be issued by all the Benches requiring the applicant to submit the Annexure to the application containing particulars referred to in item No. 12 of the application in a sealed cover along with the application. 2. The Secretariat of the Commission shall receive, acknowledge and register any application that may be filed. It shall call for a report of the jurisdictional Commissioner in accordance with Section 32F (1), CE Act / Section 127C(1) , Customs Act. Where the case has been investigated by DGRI/DGAE a copy of the application will also be endorsed to DGRI/DGAE for information and to enable coordination with the jurisdictional Commissioner for necessary action. Thereafter it shall be put up to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . A copy of the same will also be dispatched to the jurisdictional Commissioner and DGRI/DGAE as the investigating agency, along with the Commission s orders allowing the application to be proceeded with. The Bench may require relevant records to be called from the jurisdictional authorities for their examination in terms of Section 32F(6) . It is clarified that relevant records are distinct from case records and in case of SCN issued by the Department relevant records refer to the documents/ material relied upon for issuing the SCN. It has been decided that only relevant records be asked to be produced for examination by the Commission. The concerned jurisdictional Commissioner or the investigating agency as the case may be, o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any other matter relevant to the case is noticed and needs to be looked into, the Commissioner (Investigation) should seek further directions from the Commission for the proposed course of investigation. The record of proceedings, the direction given to the Commissioner (Investigation) by the Commission as well as a copy of the report of the Commissioner (Inv.) should be communicated to the applicant and the jurisdictional Commissioner so as to provide complete transparency. If the Applicant desires to have a copy of the report of the Commissioner (Investigation), he shall make a specific request as provided for in Section 32J CE Act / Section 127 G Customs Act . 6. If the jurisdictional Commissioner or the Applicant proposes to rel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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