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2015 (9) TMI 197 - HC - CustomsApplication for Settlement Bar as per section 127B(1) and 123(2) Revenue contended that application filed by respondent for settlement of its case could not have been entertained by Settlement Commission because there was express bar contained in third proviso to Section 127B(1) of Customs Act, 1962 Held that:- plain reading of third proviso to Section 127B(1), it is evident that no application for settlement can be made if it relates to goods to which Section 123 applies Section 123(2) specifically provides that said Section applies to, gold Therefore, clear that when two provisions are read together, 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.
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