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

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....Wing, 5th Floor, HUDCO_VISHALA Building Bhikaji Cama Place, 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 (Cu....

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....ust 2015, holding that Settlement Commission has no jurisdiction to decide cases in relation to smuggling 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. &nbsp;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 re....