https://www.taxtmi.com/caselaws?id=327318 The court upheld the jurisdictional limitation of the Settlement Commission under Section 127B of the Customs Act, 1962, in cases involving goods falling under Section 123. Emphasizing the third proviso to sub-section (1) of Section 127B, the court ruled that the Settlement Commission cannot entertain applications for settlement when goods are classified under Section 123, irrespective of meeting the conditions for invoking Section 123. The court relied on legal precedents and dismissed the petitions, affirming that the Settlement Commission's jurisdiction is ousted in such cases. en-us Wed, 27 Apr 2016 00:00:00 +0530 Sat, 05 Nov 2016 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327318 The court upheld the jurisdictional limitation of the Settlement Commission under Section 127B of the Customs Act, 1962, in cases involving goods falling under Section 123. Emphasizing the third proviso to sub-section (1) of Section 127B, the court ruled that the Settlement Commission cannot entertain applications for settlement when goods are classified under Section 123, irrespective of meeting the conditions for invoking Section 123. The court relied on legal precedents and dismissed the petitions, affirming that the Settlement Commission's jurisdiction is ousted in such cases. Case-Laws Customs Wed, 27 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327318