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        F. Acts / Amendment Acts

        Section 102 - Amendment of section 127H.

        Finance Act, 2025
        Customs

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        Delegation of Settlement Commission powers shifted to Interim Board, with existing section provisions applying mutatis mutandis. The amendment to section 127H provides that, from a specified commencement date, the powers of the Settlement Commission under that section shall be exercised by an Interim Board, and the section's provisions shall apply to the Interim Board mutatis mutandis, effecting transfer of authority and ensuring continuity of the settlement framework.
                        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.

                              Delegation of Settlement Commission powers shifted to Interim Board, with existing section provisions applying mutatis mutandis.

                              The amendment to section 127H provides that, from a specified commencement date, the powers of the Settlement Commission under that section shall be exercised by an Interim Board, and the section's provisions shall apply to the Interim Board mutatis mutandis, effecting transfer of authority and ensuring continuity of the settlement framework.


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