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          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.

          <h1>Extension of limitation period: Settlement Commission may grant a written reason extension of procedural timelines under the Customs Act.</h1> Amendment inserts a proviso into section 127C(6) of the Customs Act empowering the Settlement Commission to extend the period specified under that sub section for an additional term not exceeding three months, provided the Commission records reasons in writing.

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