Power to reopen completed customs proceedings permitted with applicant concurrence but subject to statutory temporal limits. The Settlement Commission could reopen previously completed Customs proceedings connected to a case pending before it if it recorded written reasons and obtained the applicant's concurrence, and could then pass orders as if the reopened proceedings had been covered by the settlement application; this power was subject to a five-year limitation from the date of the settlement application and excluded cases where the application was made on or after 1 June 2007. The provision has been omitted by amendment in the Finance Act, 2015.