https://www.taxtmi.com/caselaws?id=47581 Chapter XIVA of the Customs Act, 1962 is a strict exception to ordinary adjudication and does not extend to deliberate misdeclaration, suppression, or smuggling. An application under Section 127B was held to be outside the Settlement Commission's jurisdiction where the goods were notified under Section 123 and the record showed smuggled goods with penalty imposed, rather than a bona fide classification dispute or short levy. The settlement order was therefore unsustainable and was quashed, leaving the customs authorities to proceed with ordinary adjudication. en-us Fri, 06 Jan 2006 00:00:00 +0530 Wed, 27 Mar 2024 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47581 Chapter XIVA of the Customs Act, 1962 is a strict exception to ordinary adjudication and does not extend to deliberate misdeclaration, suppression, or smuggling. An application under Section 127B was held to be outside the Settlement Commission's jurisdiction where the goods were notified under Section 123 and the record showed smuggled goods with penalty imposed, rather than a bona fide classification dispute or short levy. The settlement order was therefore unsustainable and was quashed, leaving the customs authorities to proceed with ordinary adjudication. Case-Laws Customs Fri, 06 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47581