Transfer of Settlement Commission powers to Interim Board under Customs Act, with provisions applying mutatis mutandis. The amendment adds a sub section to section 127H directing that the power of the Settlement Commission under that section shall be exercised by the Interim Board, and that the provisions of section 127H shall apply to the Interim Board mutatis mutandis, thereby transferring the Commission's functions and procedural application to the Interim Board.
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Provisions expressly mentioned in the judgment/order text.
Transfer of Settlement Commission powers to Interim Board under Customs Act, with provisions applying mutatis mutandis.
The amendment adds a sub section to section 127H directing that the power of the Settlement Commission under that section shall be exercised by the Interim Board, and that the provisions of section 127H shall apply to the Interim Board mutatis mutandis, thereby transferring the Commission's functions and procedural application to the Interim Board.
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