Settlement Commission jurisdiction barred for smuggled goods under Customs Act; admissions should be challenged in the High Court. Settlement Commission has no jurisdiction to entertain matters relating to goods specified under the Customs Act, including gold, in smuggling cases; if the Settlement Commission admits any such matter, the jurisdictional field formation should challenge the admission in the High Court by way of writ at the admission stage.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Settlement Commission jurisdiction barred for smuggled goods under Customs Act; admissions should be challenged in the High Court.
Settlement Commission has no jurisdiction to entertain matters relating to goods specified under the Customs Act, including gold, in smuggling cases; if the Settlement Commission admits any such matter, the jurisdictional field formation should challenge the admission in the High Court by way of writ at the admission stage.
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