• Hitherto application for settlement Commission was allowed against disputed Shipping Bill or Bill of Entry for export/import respectively. It has been proposed to extend such benefit to Baggage, Post & Courier. Further, in respect of seized goods including Books of Account & other document and sale proceeds, the application was to be made after 180 days from the date of seizure. It has been proposed to remove the barrier of 180 days.

• Concealment of particulars of duty liability has been considered as one of the ground for restriction of subsequent application before settlement Commission. It has been proposed to clarify that such concealment of facts should have been made from Officer of Custom and not Settlement Commission.

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