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          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.

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          <h1>Settlement Commission definitions clarify which customs proceedings qualify as a case and the criteria for pending applications.</h1> Definitions set out key terms for settlement of customs cases: Bench, Chairman, Vice Chairman, Member, Commissioner (Investigation), Interim Board and Settlement Commission. A case means proceedings for levy, assessment and collection of customs duty pending before an adjudicating authority when an application under section 127B(1) is made, excluding proceedings referred back for fresh adjudication. Pending application is defined by filing before 1 April 2025, allowance under section 127C, and absence of an order under section 127C(5) issued on or before 31 March 2025.

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