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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Amendment to Section 127C(6) of Customs Act: Settlement Commission Can Extend Period by 3 Months with Written Justification.</h1> Clause 58 of the Finance Bill, 2010 proposes an amendment to section 127C, sub-section (6) of the Customs Act. It introduces a proviso allowing the Settlement Commission to extend the specified period by up to three additional months. This extension can only be granted if reasons are documented in writing.