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<h1>Supreme Court dismissed the special leave petition and allowed the exemption in the case.</h1> Supreme Court dismissed the special leave petition and allowed the exemption in the case. - 2016 (331) E.L.T. A129 (SC) Jurisdiction of Settlement Commission β Bar as per section 127B(1) and 123(2) - Apex Court dismissed the appeal against the decision of High court [2015 (9) TMI 197 - DELHI HIGH COURT] wherein it was held that no application under Section 127B(1) can be made in relation to gold. Case: Supreme Court Citation: 2016 (3) TMI 704 - SC OrderJudges: H.L. Dattu and Amitava Roy, JJ.Decision: Exemption allowed. Special leave petition dismissed.