Section 127B Customs: HC explains who can file Application To Settlement Commission 

Halliburton Offshore Services Inc. Vs Union of India (Bombay High Court)

The word ‘case”’ used in Section 127-B of the Customs Act, 1962 is defined u/s 127-A(b) to mean any proceeding under this Act or any other Act for the levy, assessment and collection of customs duty, pending before an adjudicating authority on the date on which an application under sub-section(1) of section 127B is made.

Plain reading of Section 127-B of the Act, in our view, would indicate that the term

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