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Customs - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Maintainability of Settlement Commission - applicability of ...


Settlement Commission Can't Rule on Cigarette Application Under Customs Act Chapter XIV, Section 123.

February 17, 2020

Case Laws     Customs     HC

Maintainability of Settlement Commission - applicability of Section 123 of CA on cigarettes - by no stretch of imagination it can be said that the Settlement Commission had any power, jurisdiction and authority to decide an application preferred by the respondent under Chapter XIV of the Customs Act, 1962.

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