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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Delhi High Court: Settlement Commission Lacks Jurisdiction Over Gold Smuggling Cases u/s 123, Customs Act 1962.</h1> The Central Board of Excise & Customs issued instructions regarding the jurisdiction of the Settlement Commission in cases of gold smuggling. The Mumbai bench previously allowed settlements for such cases, while the Kolkata bench disagreed. The Delhi High Court ruled that the Settlement Commission lacks jurisdiction over goods specified under Section 123 of the Customs Act, 1962, including gold. Consequently, the Commission should not entertain such cases, and any admission should be contested in the High Court. These instructions are to be disseminated to all relevant formations.
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