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Once the statute is clear that where the subject matter is gold the Settlement Commission would not have any jurisdiction to entertain the application under Section 127B any order passed in contravention of the statute cannot be sustained on the ground of estoppel. - HC

Customs - Once the statute is clear that where the subject matter is ‘gold’, the Settlement Commission would not have any jurisdiction to entertain the application under Section 127B, any order passed .....

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