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          <h1>Clarifying Key Terms: Settlement Commission Definitions Under Customs Act Section 127A Explained</h1> Section 127A provides definitions for key terms related to the Settlement Commission under the Customs Act, 1962. It defines terms such as 'Bench', 'case', 'Chairman', and 'Settlement Commission' for the purpose of Chapter XIVA, which deals with settlement of customs-related proceedings. The section outlines specific conditions and interpretations for various technical terms used in the context of customs dispute resolution and settlement procedures.

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