Interim Board definition clarifies transitional eligibility and scope for pending settlement applications under customs amendment.

The amendment adds two definitions to section 127A: Interim Board, meaning the Interim Board for Settlement constituted under the Central Excise Act, 1944; and pending application, meaning an application filed before the cutoff that has been allowed under the allowance provision and for which no order under the subsequent-order provision was issued by the cutoff, clarifying transitional eligibility for settlement applications.

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