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of <h1>Customs Act Section 127C Amended: 'Settlement Commission' Replaced by 'Interim Board,' Timeline Adjustments, New Extension Powers</h1> Section 127C of the Customs Act is amended to introduce new sub-sections effective April 1, 2025. These amendments replace references to the 'Settlement Commission' with the 'Interim Board' in certain sub-sections and modify the timeline for actions in sub-section (3) from 'seven days from the date of order' to 'seven days from the date of receipt of the order.' Additionally, the Interim Board is empowered to extend the time limit in sub-section (8A) by up to twelve months within three months of its establishment under section 31A of the Central Excise Act, 1944.
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