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of <h1>Finance Act 2010: Customs Act Section 127C Amended to Extend Settlement Commission Period by 3 Months with Written Reasons.</h1> In the Finance Act, 2010, an amendment was made to section 127C of the Customs Act. This amendment involves sub-section (6), where a proviso has been added. The proviso allows the Settlement Commission to extend the period specified in this sub-section by an additional three months, provided that the reasons for the extension are documented in writing.
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