Section 127G - Inspection, etc., of reports

Inspection of settlement reports restricted; copies may be provided at the Commission's discretion, certified copies available to parties to rebut evidence.

Inspection of Customs officers' reports by third parties is not an automatic right; the Settlement Commission may, in its discretion and on payment of a rules specified fee, furnish copies. A person whose case is under consideration is entitled, on application and fee payment, to a certified copy of any report or relevant part thereof for the limited purpose of rebutting evidence. The same provisions are to apply mutatis mutandis to the Interim Board in place of the Settlement Commission.