Maintainability of application before Settlement Commission - ...
Settlement Commission Can't Rule on Seized Gold; Applicant Must Prove It's Smuggled Per Section 123(2).
January 21, 2019
Case Laws Customs HC
Maintainability of application before Settlement Commission - gold was detected and seized - burden to prove smuggled gold - the jurisdiction of the Commission to settle cases involving goods referred to in Section 123(2) is excluded.
View Source