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    <title>Settlement Commission Can&#039;t Rule on Seized Gold; Applicant Must Prove It&#039;s Smuggled Per Section 123(2).</title>
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    <description>Maintainability of application before Settlement Commission - gold was detected and seized - burden to prove smuggled gold - the jurisdiction of the Commission to settle cases involving goods referred to in Section 123(2) is excluded.</description>
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      <description>Maintainability of application before Settlement Commission - gold was detected and seized - burden to prove smuggled gold - the jurisdiction of the Commission to settle cases involving goods referred to in Section 123(2) is excluded.</description>
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