Settlement order brings entire dispute to an end including co-noticee

A.M.Ahamed & Co. Vs Commissioner of Customs (Madras High Court) Madras High Court held that an order of settlement brings the entire dispute to an end and the same includes co-noticees as well. As Settlement Commissioner has granted immunity to the importer, no proceedings can be continued against CHA in same transaction. Facts- The appellant in his capacity as CHA filed a bill of entry at Tuticorin port on 16.11.2009 on behalf of the importer M/s.I.Tech Imports and Exports, Chennai so as to get used plastic injection mould machines cleared by the customs. The value that was declared by th...