https://www.taxtmi.com/caselaws?id=351245 The Court upheld the Settlement Commission's rejection of the petitioner's application under the Customs Act, 1962. The petitioner's argument that the goods were still within the customs barrier for settlement was dismissed, emphasizing the Commission's lack of jurisdiction once goods are seized under Section 123. The Court ruled in favor of the revenue, citing statutory provisions and precedents, and held that the rejection was justified. The petitioner's attempt to distinguish the case based on the goods' location at seizure was deemed impermissible, leading to the dismissal of the writ petition. en-us Mon, 13 Nov 2017 00:00:00 +0530 Tue, 01 May 2018 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351245 The Court upheld the Settlement Commission's rejection of the petitioner's application under the Customs Act, 1962. The petitioner's argument that the goods were still within the customs barrier for settlement was dismissed, emphasizing the Commission's lack of jurisdiction once goods are seized under Section 123. The Court ruled in favor of the revenue, citing statutory provisions and precedents, and held that the rejection was justified. The petitioner's attempt to distinguish the case based on the goods' location at seizure was deemed impermissible, leading to the dismissal of the writ petition. Case-Laws Customs Mon, 13 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351245