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of <h1>Customs Act Section 127B: Streamlining Settlement Procedures for Efficient Dispute Resolution and Compliance Management</h1> The statutory provision outlines the procedure for handling applications under section 127B of the Customs Act, 1962. It details the Settlement Commission's process for reviewing and processing settlement applications, including issuing notices, requesting reports from customs authorities, conducting investigations, and passing settlement orders. The provision specifies time limits for various stages, allows for amendments, and establishes consequences for non-compliance or fraudulent applications. The process aims to provide a structured approach to resolving customs-related disputes efficiently.
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