https://www.taxtmi.com/caselaws?id=207191 The court upheld the Settlement Commission's decision allowing applications under Section 127(B) of the Customs Act to proceed despite the non-filing of a Bill of Entry for imported goods. It found gate passes equivalent to Bill of Entry for baggage goods. The court rejected the argument that the burden under Section 123 of the Customs Act was not discharged, as it was not raised in the show cause notice. The Settlement Commission classified watches as personal effects under Baggage Rules, 1998, ordering confiscation with an option for release on payment of a fine. The court affirmed the Settlement Commission's jurisdiction to handle smuggling cases and dismissed the writ petition without costs. en-us Wed, 13 Oct 2010 00:00:00 +0530 Tue, 29 Nov 2011 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207191 The court upheld the Settlement Commission's decision allowing applications under Section 127(B) of the Customs Act to proceed despite the non-filing of a Bill of Entry for imported goods. It found gate passes equivalent to Bill of Entry for baggage goods. The court rejected the argument that the burden under Section 123 of the Customs Act was not discharged, as it was not raised in the show cause notice. The Settlement Commission classified watches as personal effects under Baggage Rules, 1998, ordering confiscation with an option for release on payment of a fine. The court affirmed the Settlement Commission's jurisdiction to handle smuggling cases and dismissed the writ petition without costs. Case-Laws Customs Wed, 13 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207191