https://www.taxtmi.com/caselaws?id=269233 The court held that the Settlement Commission lacked jurisdiction to settle cases related to 'gold' under Section 127C (5) of the Customs Act, as 'gold' falls under Section 123. The settlement order was set aside, directing the respondent to revert to the stage of the show cause notice and adjusting amounts paid based on the adjudication outcome. The court emphasized adherence to statutory provisions and granted relief to the petitioner, outlining the post-setting aside process. en-us Thu, 03 Dec 2015 00:00:00 +0530 Thu, 04 Feb 2016 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269233 The court held that the Settlement Commission lacked jurisdiction to settle cases related to 'gold' under Section 127C (5) of the Customs Act, as 'gold' falls under Section 123. The settlement order was set aside, directing the respondent to revert to the stage of the show cause notice and adjusting amounts paid based on the adjudication outcome. The court emphasized adherence to statutory provisions and granted relief to the petitioner, outlining the post-setting aside process. Case-Laws Customs Thu, 03 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269233