Referred to Larger Bench XXXIV: Green Channel of Entry

Posted on by Rudrajyoti Nath Ray

If a passenger opts for the green channel of entry, it implies, it has no goods liable to duty. However, if still found with goods subject to levy of duty, the passenger becomes liable to confiscatory and penal action.

If a non-declaration under Section 77 of The Customs Act, 1962 would automatically bar benefit of settlement, provision for settlement would become irrelevant and defunct. Settlement Commission can also be invoked by a person who has committed smuggling, fraud or deliberate mis-declaration.  

– Hon’ble Justice Krishna Murari, Yamal Manojbhai v. Union of India, [Writ Petition (Criminal) No. 55 of 2023].

Since there is a recovery of goods to which Section 123 of The Customs Act, 1962 applies, same is a bar to approach Settlement Commission.

– Hon’ble Justice Sanjay Karol, Yamal Manojbhai v. Union of India, [Writ Petition (Criminal) No. 55 of 2023].

Green

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