https://www.taxtmi.com/caselaws?id=115288 The Special Bench concluded that the applicability of the bar under Section 127B(1) of the Customs Act hinges on the invocability of Section 123. Applications are not automatically barred for goods listed under Section 123(2) or seized on reasonable belief of smuggling unless the conditions for invoking Section 123 are satisfied. The Commission must independently assess whether these conditions are met, irrespective of the explicit mention of Section 123 in the Show Cause Notice. The Additional Bench, Mumbai, will resolve the applicant's case based on these determinations, emphasizing the interpretation of "apply" in Sections 123 and 127B. en-us Tue, 07 Jun 2005 00:00:00 +0530 Mon, 06 May 2024 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115288 The Special Bench concluded that the applicability of the bar under Section 127B(1) of the Customs Act hinges on the invocability of Section 123. Applications are not automatically barred for goods listed under Section 123(2) or seized on reasonable belief of smuggling unless the conditions for invoking Section 123 are satisfied. The Commission must independently assess whether these conditions are met, irrespective of the explicit mention of Section 123 in the Show Cause Notice. The Additional Bench, Mumbai, will resolve the applicant's case based on these determinations, emphasizing the interpretation of "apply" in Sections 123 and 127B. Case-Laws Customs Tue, 07 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115288