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CS Executive · Tax Laws and Practice · Overview of Customs Act

In the Settlement Commission chapter, which proceeding is NOT treated as a "case" because of the proviso to the definition?

A proceeding referred back by any court, Appellate Tribunal or other authority to the adjudicating authority for fresh adjudication or decision is not a case. The proviso says it is not deemed a pending proceeding, whereas ordinary pending proceedings on the application date qualify.

  1. AA proceeding pending before an adjudicating authority when the application under section 127B(1) is made
  2. BA proceeding for levy, assessment and collection of customs duty under any other Act pending before an adjudicating authority
  3. CA proceeding referred back by a court, Appellate Tribunal or other authority to the adjudicating authority for fresh adjudicationCorrect
  4. DA proceeding under this Act for levy of customs duty pending on the date of application

Explanation

A case is a proceeding for levy, assessment and collection of customs duty pending before an adjudicating authority on the date of application. The proviso says a proceeding referred back for fresh adjudication is not deemed pending, so it is not a case.

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