Uttam Chand Sawal Chand Jain vs UOI, CC, Addl. Director General and C and Excise Settlement Commission
Rejection of application for settlement: Nom-filing of baggage declaration form-Import of goods as baggage not ipso facto implying that baggage declaration form filed by carrier, Rejection of application justified-The settlement commission had rejected the petitioner's application for settlement under the Customs Act 1962 on the ground that the petitioner had no [LexDoc Id : 449088]