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        Bills

        Clause 94 - Amendment of section 127D.

        Finance Bill, 2025
        Customs

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        Transfer of Settlement Commission powers to an Interim Board, with existing settlement procedures applying mutatis mutandis. The amendment provides that the powers of the Settlement Commission shall be exercised by an Interim Board and that the provisions applicable to the Settlement Commission shall mutatis mutandis apply to the Interim Board, ensuring continuity of the Commission's settlement and procedural framework under the Customs Act.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Transfer of Settlement Commission powers to an Interim Board, with existing settlement procedures applying mutatis mutandis.

                                The amendment provides that the powers of the Settlement Commission shall be exercised by an Interim Board and that the provisions applicable to the Settlement Commission shall mutatis mutandis apply to the Interim Board, ensuring continuity of the Commission's settlement and procedural framework under the Customs Act.


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