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        F. Acts / Amendment Acts

        Section 99 - Amendment of section 127D.

        Finance Act, 2025
        Customs

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        Interim Board exercise of Settlement Commission powers established, with existing settlement provisions to apply mutatis mutandis. Amendment provides that, from the specified commencement, the power of the Settlement Commission under the section shall be exercised by the Interim Board and the provisions of the section shall mutatis mutandis apply to the Interim Board as they apply to the Settlement Commission.
                        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.

                              Interim Board exercise of Settlement Commission powers established, with existing settlement provisions to apply mutatis mutandis.

                              Amendment provides that, from the specified commencement, the power of the Settlement Commission under the section shall be exercised by the Interim Board and the provisions of the section shall mutatis mutandis apply to the Interim Board as they apply to the Settlement Commission.


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