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<h1>Finance Bill 2017 amends Customs Act section 127C, revising authority roles and allowing error rectifications in orders.</h1> Clause 106 of the Finance Bill, 2017 proposes amendments to section 127C of the Customs Act. It modifies sub-section (3) by replacing the phrase 'Commissioner of Customs having jurisdiction and the Commissioner' with 'Commissioner of Customs or Principal Additional Director General of Revenue Intelligence or Additional Director General of Revenue Intelligence, as the case may be, having jurisdiction and such Commissioner or Additional Director General.' Additionally, it introduces sub-section (5A), allowing the Settlement Commission to amend its orders within three months to rectify errors, provided no amendment increases the applicant's liability without prior notice and opportunity for a hearing.