Customs - Jurisdiction on the Settlement Commission - On a careful reading of Sections 127(A) and 127(B) the Revenue s contention that since the applicant had not filed bill of entry or that the case was one relating to baggage and therefore did not involve short levy or non-levy was without force - HC

Customs - Jurisdiction on the Settlement Commission - On a careful reading of Sections 127(A) and 127(B) the Revenue s contention that since the applicant had not filed bill of entry or that the case was one relating to baggage and therefore did not involve short levy or non-levy was without force - HC....................