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          <h1>Settlement Commission Empowered to Resolve Customs Disputes with Broad Jurisdictional Powers and Procedural Flexibility</h1> The statutory provision outlines the powers and procedures of the Settlement Commission in customs cases. It grants the Commission extensive jurisdictional authority to exercise powers of customs and central excise officers when an application is allowed. The Commission can regulate its own procedural mechanisms and has exclusive jurisdiction over specified cases. From April 1, 2025, the Commission's powers will be transferred to an Interim Board, with similar operational provisions applying mutatis mutandis.

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