Settlement Commission procedure extends Central Excise Act provisions to Customs cases where they are not inconsistent. Section 127N applies the provisions of Chapter V of the Central Excise Act, 1944 to proceedings before the Settlement Commission under this Chapter, to the extent they are not inconsistent with the Customs Act scheme governing settlement of cases. It functions as a cross-reference mechanism, extending selected procedural and related rules from the Central Excise framework into Customs settlement proceedings while preserving the primacy of the Customs Chapter where any inconsistency arises.
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.
Settlement Commission procedure extends Central Excise Act provisions to Customs cases where they are not inconsistent.
Section 127N applies the provisions of Chapter V of the Central Excise Act, 1944 to proceedings before the Settlement Commission under this Chapter, to the extent they are not inconsistent with the Customs Act scheme governing settlement of cases. It functions as a cross-reference mechanism, extending selected procedural and related rules from the Central Excise framework into Customs settlement proceedings while preserving the primacy of the Customs Chapter where any inconsistency arises.
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