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Jurisdiction of the settlement commission (customs, central Excise & service Tax) in respect of the cases of Gold Smuggling

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...., R.K. Puram, New Delhi-66 : dated the 01.10.2015 INSTRUCTION To, * All Chief Commissioners of Customs, Central Excise and Service Tax; * All Director Generals of Customs, Central Excise and service Tax; * <[email protected]> Sub: Jurisdiction of the Settlement Commission (Customs, Central Excise & Service Tax) in respect of the cases of Gold Smuggling Board has received ref....

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....of the goods specified under Section 123 of Customs Act, 1962. A copy of the said order dated 25.08.2015 is attached for ready reference. 3. In view of the said order of the Delhi High Court, it is clarified that Settlement Commission has no jurisdiction to entertain the matters in relation to the goods specified under Section 123 of the Customs Act, 1962 which include Gold. In case the Settlemen....

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