https://www.taxtmi.com/caselaws?id=182476 The court concluded that the imported goods were covered under Section 123 of the Customs Act, rendering the applicant ineligible to seek settlement under Section 127B. The court disagreed with a prior decision and emphasized that goods falling under Section 123 are excluded from the Settlement Commission's jurisdiction. As a result, the application for settlement was denied. en-us Fri, 07 Aug 2015 00:00:00 +0530 Wed, 11 May 2016 23:00:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182476 The court concluded that the imported goods were covered under Section 123 of the Customs Act, rendering the applicant ineligible to seek settlement under Section 127B. The court disagreed with a prior decision and emphasized that goods falling under Section 123 are excluded from the Settlement Commission's jurisdiction. As a result, the application for settlement was denied. Case-Laws Customs Fri, 07 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182476