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 th

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