https://www.taxtmi.com/caselaws?id=236022 The Court upheld the Settlement Commission's jurisdiction under Section 127 of the Customs Act to entertain the applicant's case, rejecting the Customs Department's objections. It affirmed that the Commission's authority extends to cases involving baggage and that filing a bill of entry is not mandatory for such cases. The Court dismissed the Revenue's writ petition and allowed the applicant's petition for the release of seized goods, emphasizing the broad interpretation of the Settlement Commission's jurisdiction under Sections 127(A) and 127(B) of the Customs Act. en-us Mon, 05 Nov 2012 00:00:00 +0530 Mon, 12 Aug 2013 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236022 The Court upheld the Settlement Commission's jurisdiction under Section 127 of the Customs Act to entertain the applicant's case, rejecting the Customs Department's objections. It affirmed that the Commission's authority extends to cases involving baggage and that filing a bill of entry is not mandatory for such cases. The Court dismissed the Revenue's writ petition and allowed the applicant's petition for the release of seized goods, emphasizing the broad interpretation of the Settlement Commission's jurisdiction under Sections 127(A) and 127(B) of the Customs Act. Case-Laws Customs Mon, 05 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236022