Power of Settlement Commission to reopen completed proceedings under customs settlement law was later omitted. Section 127E of the Customs Act, 1962, relating to the power of the Settlement Commission to reopen completed proceedings, stands omitted with effect from 14 May 2015. Before omission, it permitted reopening of a connected completed proceeding for proper disposal of a pending settlement case, with reasons recorded in writing and the applicant's concurrence, and authorised the Commission to pass such order as it thought fit as if the proceeding formed part of the settlement case.
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.
Power of Settlement Commission to reopen completed proceedings under customs settlement law was later omitted.
Section 127E of the Customs Act, 1962, relating to the power of the Settlement Commission to reopen completed proceedings, stands omitted with effect from 14 May 2015. Before omission, it permitted reopening of a connected completed proceeding for proper disposal of a pending settlement case, with reasons recorded in writing and the applicant's concurrence, and authorised the Commission to pass such order as it thought fit as if the proceeding formed part of the settlement case.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
