Interim Board substitution for Settlement Commission modifies pending customs settlement procedures and permits limited time extensions. The amendment makes specified procedural sub sections applicable to pending customs settlement applications with substitution of the Interim Board for the Settlement Commission, adjusts certain timing language to refer to receipt of orders, redirects references to a Bench to the Interim Board, treats an existing provision as applicable to either body, and empowers the Interim Board, within a short period after constitution and for reasons recorded in writing, to extend a defined procedural time limit by up to twelve months.