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          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.

          <h1>Settlement Commission procedure requires prompt decision, reports, inquiry and formal terms of settlement with recovery safeguards.</h1> The Settlement Commission must promptly decide whether an application under section 127B may proceed, obtain a report from the Commissioner of Customs and, if necessary, direct further investigation; after examining reports and hearing parties it may pass an order setting terms of settlement including duty, penalty, interest and payment terms, provide reasons for rejection, require minimum settlement not below admitted duty, and prescribe recovery and revival consequences if the settlement is unpaid or void for fraud or misrepresentation.

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