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2009 (7) TMI 404 - HC - CustomsJurisdiction of Settlement Commission - The petitioner’s contention that under a single code it exported goods in a calendar year and hence the same is to be treated as single export, cannot be sustained, as the requirement as per Section 127B of the Customs Act, 1962, is to do export by a bill of entry or shipping bill. Admittedly, bill of entry or shipping bill was issued by three authorities and three show cause notices are issued, unless the amount mentioned in the show cause notice in a case exceeds Rs. 3 lakhs, the Settlement Commission has no jurisdiction to entertain the settlement application under Section 127B, under which the petitioner filed the settlement application. - There is no merit in the writ petition and the writ petition is dismissed
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