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TMI BlogSettlement of Cases/ Settlement CommissionX X X X Extracts X X X X X X X X Extracts X X X X ..... other person, may file an application before the Settlement Commission to have the case settled, before adjudication of case. The application needs to be in such manner as may be specified by rules, and containing 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 or such other particulars like admission of short levy on account of misclassification, undervaluation or inapplicability of exemption notification. It is also specified that no application can be made unless the appellant has filed a Bill of Entry, or a Shipping Bill, or a bill of export, or made a baggage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s pending before the Settlement Commission and such notice is pending before an adjudicating authority. [Inserted by Finance Act, 2017 (7 of 2017), dt. 31-3-2017.] 11.4 The procedure prescribed for the Settlement Commissions essentially requires examination of the application for its acceptability, payment of additional duty admitted by the applicant, calling and examination of records from jurisdictional the Commissioner of Customs or Principal Additional Director General of Revenue Intelligence or Additional Director General of Revenue Intelligence, getting further enquiries/investigations caused from Commissioner of Customs or Commissioner (Investigation) attached to Settlement Commission, giving opportunity for detailed submission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of protecting the interests of the revenue it is necessary so to do, it may, by order, attach provisionally any property belonging to the applicant in such manner as prescribed by the rules. 11.7 The Settlement Commission have all the powers which are vested in an officer of the Customs under the Act or the rules made thereunder. Also, where, an application made has been allowed to be proceeded with under section 127C, the Settlement Commission shall, until an order is passed have, exclusive jurisdiction to exercise the powers and perform the functions of any officer of Customs or Central Excise Officer under the said Acts. 11.8 Any proceedings before the Settlement Commission shall be deemed to be a judicial proceeding and every or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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