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of <h1>Rule 4: Customs Settlement Procedure-Application Details Shared with Commissioner, Annexures Sent Post-Decision Under Section 127C(1).</h1> The Customs (Settlement of Cases) Rules, 1999, under Rule 4, outline the procedure for disclosing information in applications for settlement. The Settlement Commission, when requesting a report from the Commissioner of Customs, may share a copy of the application, excluding annexures and accompanying documents. Once the Commission decides to proceed with the application under section 127C(1) of the Act, the annexure details and accompanying documents in Form SC(C)-1 must be sent to the Commissioner of Customs along with the order.
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