BADAR DURREZ AHMED, J (ORAL)

1. This writ petition is being filed by the Revenue seeking the quashing of the order dated 16.05.2014 passed by the Customs and Central Excise Settlement Commission, New Delhi (hereinafter referred to as ‘the Settlement Commission’) under Section 127C(5) of the Customs Act, 1962 (hereinafter referred to as the ‘said Act’).

2. The short point raised by the learned counsel for the petitioner/ Revenue is that the application filed by the respondent for settlement of its case could not have been entertained by the Settlement Commission because there was an express bar contained in the third proviso to Section 127B(1) of the said Act.

3. Before we examine that, it would be necessary to point out that the respondent had, as part of his baggage, brought into India 6452.600 gms of gold. He did so on 16.06.2013 while arriving at the Indira Gandhi International Airport, Delhi from Dubai by flight No. EK-514. While the respondent was trying to cross the green channel, a Customs Officer intercepted him and on being asked by the Customs Officer as to whether he carried any dutiable goods, the respondent replied in the negative and, on demand, produced the