Home Case Index All Cases Customs Customs + SCH Customs - 2014 (12) TMI SCH This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (12) TMI 1284 - SCH - CustomsJurisdiction of Settlement Commission - Customs duty Mis-declaration - Smuggling and Confiscation of Gold & Coins in India - Scope of Section 127B of the Customs Act, 1962 u/s 124 - Penalty u/s 112 and 114AA of Act the decision in the case of Komal Jain Versus Union of India And Another 2014 (4) TMI 907 - DELHI HIGH COURT , contested, where it was held that There was no mandate to limit the jurisdiction of the Settlement Commission in such a manner, Providing an unduly narrow interpretation to Section 127B to nip its jurisdiction at the bud does not cohere with the text or context of the provision - appeal dismissed.
Supreme Court judgment in the case of 2014 (12) TMI 1284 - SC. Justices H.L. Dattu, A.K. Sikri, and R.K. Agrawal presided over the case. The delay was condoned and the case was dismissed.
|