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of <h1>Finance Bill 2014 Amends Customs Act: Expands Settlement Commission Access, Updates Interest Provision, Removes Redundant Clause 127B(2)</h1> Clause 78 of the Finance (No. 2) Bill, 2014, amends section 127B of the Customs Act. It revises clause (a) in the first proviso of sub-section (1) to expand the list of documents that allow an applicant to approach the Settlement Commission. It also updates clause (c) by replacing 'section 28AB' with 'section 28AA' to reflect current provisions on interest for delayed duty payments. Additionally, sub-section (2) is removed due to its redundancy and potential for varied interpretations.
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