Settlement Commission has no jurisdiction to decide smuggling cases of goods specified U/s. 123 of Customs Act

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 3^rd 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.

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