Settlement Commission powers and exclusive jurisdiction over admitted cases, with procedure regulation and transfer to the Interim Board. The Settlement Commission has the powers of a customs officer under the Customs Act and the rules, in addition to powers under Chapter V of the Central Excise Act, 1944. Once an application under section 127B is allowed to proceed under section 127C, the Commission has exclusive jurisdiction over the case until an order is passed under section 127C(5), subject to section 127C(4). It may regulate its own procedure and that of its Benches, and from 1 April 2025 its powers and functions are to be exercised by the Interim Board.
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.
Settlement Commission powers and exclusive jurisdiction over admitted cases, with procedure regulation and transfer to the Interim Board.
The Settlement Commission has the powers of a customs officer under the Customs Act and the rules, in addition to powers under Chapter V of the Central Excise Act, 1944. Once an application under section 127B is allowed to proceed under section 127C, the Commission has exclusive jurisdiction over the case until an order is passed under section 127C(5), subject to section 127C(4). It may regulate its own procedure and that of its Benches, and from 1 April 2025 its powers and functions are to be exercised by the Interim Board.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
