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2018 (3) TMI 1719 - Commission - CustomsMaintainability of application before Settlement Commission - Jurisdiction of Settlement Commission - relevant date - Section 127F of Customs Act, 1962 - Held that:- The Bench hold that the exclusive jurisdiction of Settlement Commission as per sub-section (2) of Section 127F starts from the date on which the application is allowed to be proceeded with - The application was allowed to be proceeded with on 7-12-2017, still before the commencement of the exclusive jurisdiction of Settlement Commission, the case had been adjudicated on 17-11-2017 and adjudication order was despatched on 1-12-2017. Thus, the Bench finds that the case in respect of which the present applications have been made is no longer pending adjudication and does not fall within the meaning of ‘case’ as defined in clause (b) of Section 127A of Customs Act, 1962. The present application is not maintainable and is set aside.
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