Settlement once chosen cannot be used to reopen once again

NITCO had voluntarily approached the Customs Settlement Commission after an adjudication order had been passed on a Customs duty demand. The Commission settled the duty.

When interest was subsequently quantified at ₹15.16 crore, NITCO challenged the original show cause notice itself on limitation grounds. 

The Delhi High Court rejected the challenge, holding that judicial review of a Settlement Commission order is extremely limited and that an assessee cannot use a challenge to the consequential interest calculation to indirectly reopen proceedings which it had consciously elected to settle.