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2015 (1) TMI 327 - HC - CustomsJurisdiction on the Settlement Commission - Confiscation of Goods – Interest and Penalty – the applicant moved the Settlement Commission under Section 127B – Held that:- In Ashok Kumar Jain (2013 (8) TMI 317 - DELHI HIGH COURT), the passenger had brought the goods with him and he was required to fill in the disembarkation card which he did and, in it, he declared the value of the goods imported as “baggage”. In the present case, the respondent had also filled the disembarkation card, but he had left the description and value of the goods as blank. So, the two cases, that is, the case in the present writ petition and the one in Ashok Kumar Jain (supra) are quite similar and the issue raised is identical - plea raised by the petitioner is entirely covered against the petitioner by the decision of the Division Bench in Ashok Kumar Jain (supra). Consequently, we hold that the Settlement Commission had the jurisdiction to settle the case - Decided against Revenue.
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