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of <h1>Finance Bill 2017: Clause 105 amends Customs Act, Section 127B, allowing third-party applications to Settlement Commission.</h1> Clause 105 of the Finance Bill, 2017 proposes an amendment to section 127B of the Customs Act by adding a new sub-section (5). This amendment allows any person, other than the applicant mentioned in sub-section (1), to apply to the Settlement Commission concerning a show cause notice issued in cases related to the applicant. This is applicable when the case is either settled or pending before the Settlement Commission and the notice is still under review by an adjudicating authority, subject to specified rules and conditions.
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