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<h1>Presiding Officer Can Conduct Customs & Excise Settlement Sittings Anywhere Within Jurisdiction Per 1999 Procedure</h1> A bench under the Customs and Central Excise Settlement Commission Procedure, 1999, is required to conduct its sittings at its designated headquarters. However, the presiding officer has the discretion to hold sittings at any location within the bench's jurisdiction, as notified by the Commission.