https://www.taxtmi.com/caselaws?id=110225 The Miscellaneous Application was dismissed and rejected under Section 127C(1) of the Customs Act, 1962. The Bench found that Section 123 applied to the majority of the goods, rendering the application for settlement inadmissible under Section 127B. Additionally, the Settlement Commission was deemed to lack jurisdiction to recall or review its own orders, as established by a Bombay High Court decision. en-us Tue, 25 Nov 2003 00:00:00 +0530 Sat, 14 Apr 2012 12:27:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110225 The Miscellaneous Application was dismissed and rejected under Section 127C(1) of the Customs Act, 1962. The Bench found that Section 123 applied to the majority of the goods, rendering the application for settlement inadmissible under Section 127B. Additionally, the Settlement Commission was deemed to lack jurisdiction to recall or review its own orders, as established by a Bombay High Court decision. Case-Laws Customs Tue, 25 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110225