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<h1>Amendments to Customs Act expand Settlement Commission powers, extend settlement timelines, and alter duty and exemption treatment for electrical energy.</h1> Amendments alter the Customs Act by broadening entry interpretation, authorising the Settlement Commission to extend statutory settlement periods with written reasons, and changing application entitlement to settle by removing a specified exception. They also amend notifications retrospectively to change the levy treatment for electrical energy removed from Special Economic Zones to domestic or non processing areas while continuing nil rates for other supplies, and exempt electrical energy from a specified Special Countervailing Duty under the Tariff Act.