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of <h1>Supreme Court dismisses case after delay condonation. Justices Dattu, Sikri, Agrawal on panel.</h1> The Supreme Court dismissed the case in the matter of 2014 (12) TMI 1284 - SC after condoning the delay. Justices H.L. Dattu, A.K. Sikri, and R.K. Agrawal ... Jurisdiction of Settlement Commission - Customs duty – Mis-declaration - Smuggling and Confiscation of Gold & Coins in India - Scope of Section 127B of the Customs Act, 1962 u/s 124 - Penalty u/s 112 and 114AA of Act – the decision in the case of Komal Jain Versus Union of India And Another [2014 (4) TMI 907 - DELHI HIGH COURT], contested, where it was held that There was no mandate to limit the jurisdiction of the Settlement Commission in such a manner, Providing an unduly narrow interpretation to Section 127B to nip its jurisdiction at the bud does not cohere with the text or context of the provision - appeal dismissed. Supreme Court judgment in the case of 2014 (12) TMI 1284 - SC. Justices H.L. Dattu, A.K. Sikri, and R.K. Agrawal presided over the case. The delay was condoned and the case was dismissed.
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