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of <h1>Settlement Applications Under Customs Act: New Interim Board Definitions and Pending Application Rules Added to Section 127A</h1> The amendment to section 127A of the Customs Act introduces two new clauses. First, clause (da) defines 'Interim Board' as the Interim Board for Settlement constituted under section 31A of the Central Excise Act, 1944. Second, clause (ea) defines 'pending application' as applications filed under section 127B before April 1, 2025, that have been allowed under section 127C but had no order issued under section 127C(5) on or before March 31, 2025.
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