https://www.taxtmi.com/caselaws?id=392257 The court held that the Settlement Commission lacked jurisdiction to entertain applications under Section 127B of the Customs Act due to cigarettes being notified under Section 123 at the time of application. The Delhi High Court had jurisdiction to hear the matter, and the Settlement Commission's reliance on a Supreme Court judgment was deemed incorrect. The Directorate of Revenue Intelligence was found competent to file the writ petition. The Settlement Commission's order was quashed, and the writ petition was disposed of, rendering the connected application infructuous. en-us Mon, 10 Feb 2020 00:00:00 +0530 Mon, 30 Nov 2020 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392257 The court held that the Settlement Commission lacked jurisdiction to entertain applications under Section 127B of the Customs Act due to cigarettes being notified under Section 123 at the time of application. The Delhi High Court had jurisdiction to hear the matter, and the Settlement Commission's reliance on a Supreme Court judgment was deemed incorrect. The Directorate of Revenue Intelligence was found competent to file the writ petition. The Settlement Commission's order was quashed, and the writ petition was disposed of, rendering the connected application infructuous. Case-Laws Customs Mon, 10 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392257