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of <h1>Finance Bill 2010 amends Customs Act Section 127L to expand settlement application options, removes outdated references.</h1> Clause 59 of the Finance Bill, 2010 proposes amendments to section 127L of the Customs Act. It removes the phrase 'before the 1st day of June, 2007' from sub-section (1) and adds specific references to section 127C as it existed before the Finance Act, 2007. Additionally, sub-section (2) is omitted. These changes allow the assessee to apply for settlement before the Settlement Commission, except in specified circumstances.
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