A course of settlement under the Act is available only where the ...
Voluntary Disclosure Required for Settlement Under the Act; Contesting Revenue Statements Not Eligible.
March 14, 2014
Case Laws Customs HC
A course of settlement under the Act is available only where the petitioners of their own want to make clean breast of their affairs and not where the petitioner wants to resist the notices by challenging several statements relied upon by the revenue in support of its case. - HC
View Source