Brief of the case:
The Hon’ble Delhi High Court in the case of Additional Commissioner of Customs vs. Shri Ram Niwas Verma held that acceptance of application by settlement commission in respect of gold which is covered in sec 123 is without jurisdiction as 3rd proviso to Sec 127B (1) provide a clear bar on the applications made in respect of goods covered u/s 123.
Facts of the case:
- On 16.06.2013 the assessee landed at New Delhi Indira Gandhi International Airport, as part of his baggage, brought into India 6452.600 gms of gold.
- While he was trying to cross the green channel, a Customs Officer intercepted him and on being asked by the Customs Officer as to whether he carried any dutiable goods he replied in negative.
- On examination of him and his baggage it was found that he was carrying 6452.600 gms wrapped in brown tape which was tied to his waist by a black belt and the same was seized by the customs officer.
- The assessee made an application before Settlement Commission u/s 127B of the Customs Act to settle the duty dues and penalties.
- After examining the assessee’s application, Settlement Commission passed an order for settlement of dues.
- Revenue filed a writ petition before High Court objecting that assessee’s application before Settlement Commission is not maintainable and commission has no jurisdiction to go into the matter at all.
Contention of the Revenue:
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