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TMI Blog2015 (9) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... ogether, no application under Section 127B(1) can be made in relation to gold – Respondent made application, nevertheless, to Settlement Commission which has entertained same and has also rejected plea raised by Revenue that it did not have jurisdiction to entertain such application – Thus, Settlement Commission did not have jurisdiction to entertain such application as there was complete bar as per Section 127B(1) read with Section 123 – For all said reasons, impugned order passed by Settlement Commission is without jurisdiction and is set aside – Decided in favour of revenue. - W. P. (C) 7363/2014 & CM 17221/2014 - - - Dated:- 25-8-2015 - Badar Durrez Ahmed And Sanjeev Sachdeva, JJ. For the Petitioner : Mr Satish Kumar For t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e which was tied to his waist by a black belt. The extent of gold that was found on his person was 6452.600 gms and the same was seized by the Customs Officer. Thereafter, various proceedings took place and a show cause notice was issued etc. We are not concerned with the rest of the details. 4. The respondent made an application, purportedly under Section 127B of the said Act, on 12.11.2013. The Settlement Commission, after going through the various steps, passed the impugned order dated 16.05.2014 under Section 127C(5) of the said Act. 5. As point out above, the issue raised by the learned counsel for the petitioner/ Revenue is that the respondent could not have moved an application under Section 127B before the Settlement Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , as the case may be, and in relation to such document or documents, a show cause notice has been issued to him by the proper officer; (b) the additional amount of duty accepted by the applicant in his application exceeds three lakh rupees; and (c) the applicant has paid the additional amount of customs duty accepted by him along with interest due under Section 28AA: Provided further that no application shall be entertained by the Settlement Commission under this sub-Section in cases which are pending in the Appellate Tribunal or any court: Provided also that no application under this sub-section shall be made in relation to goods to which Section 123 applies or to goods in relation to which any offence under the Narcotic Drugs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 123 applies. Section 123 sub-section (2) specifically provides that the said Section applies to, inter alia, gold. It is, therefore, clear that when the two provisions are read together, no application under Section 127B(1) can be made in relation to gold. This case clearly pertains to gold. The respondent made an application, nevertheless, to the Settlement Commission which has entertained the same and has also rejected the plea raised by the Revenue that it did not have jurisdiction to entertain such an application. We agree with the submission made by the learned counsel for the Revenue that the Settlement Commission did not have the jurisdiction to entertain such an application as there was a complete bar provided in the third pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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