Customs settlement definitions clarify the scope of pending cases, institutional roles, and qualifying pending applications. Customs Act settlement provisions define the institutional roles of the Settlement Commission and its officers, including the Bench, Chairman, Member, Vice-Chairman, Commissioner (Investigation), and Interim Board. The definition of 'case' is confined to proceedings pending before an adjudicating authority when a settlement application is made, while proceedings remanded for fresh adjudication are excluded. 'Pending application' covers only applications filed before 1 April 2025 that have been allowed under section 127C and have not attracted an order under section 127C(5) by 31 March 2025.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Customs settlement definitions clarify the scope of pending cases, institutional roles, and qualifying pending applications.
Customs Act settlement provisions define the institutional roles of the Settlement Commission and its officers, including the Bench, Chairman, Member, Vice-Chairman, Commissioner (Investigation), and Interim Board. The definition of "case" is confined to proceedings pending before an adjudicating authority when a settlement application is made, while proceedings remanded for fresh adjudication are excluded. "Pending application" covers only applications filed before 1 April 2025 that have been allowed under section 127C and have not attracted an order under section 127C(5) by 31 March 2025.
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