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          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.

          <h1>Customs amendments expand Settlement Commission authority and change duty and exemption treatment for SEZ electricity supplies.</h1> Amendments: Clause 57 widens section 127B's scope by replacing limiting wording with 'or otherwise.' Clause 58 allows the Settlement Commission to extend the period in section 127C(6) by up to three months with reasons recorded. Clause 59 revises section 127L to permit settlement applications broadly except where expressly excluded. Clause 60 retrospectively amends notifications under section 25 to change customs duty treatment for removal of electrical energy from SEZs to domestic/non processing areas and exempts that electrical energy from the Special Countervailing Duty under the Customs Tariff Act.

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