https://www.taxtmi.com/caselaws?id=237231 Settlement jurisdiction under Section 127B(1) of the Customs Act depends on satisfaction of the statutory proviso conditions, including production of the required import document. The Bombay HC held that import of goods as baggage did not by itself prove filing of a Baggage Declaration Form, and the applicant had not produced such proof before the Settlement Commission. Because the requisite declaration was not shown, the Commission was justified in declining to entertain the settlement application, and the challenge failed. en-us Fri, 30 Aug 2013 00:00:00 +0530 Fri, 07 Feb 2014 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237231 Settlement jurisdiction under Section 127B(1) of the Customs Act depends on satisfaction of the statutory proviso conditions, including production of the required import document. The Bombay HC held that import of goods as baggage did not by itself prove filing of a Baggage Declaration Form, and the applicant had not produced such proof before the Settlement Commission. Because the requisite declaration was not shown, the Commission was justified in declining to entertain the settlement application, and the challenge failed. Case-Laws Customs Fri, 30 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237231