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<h1>Settlement Commission Procedures Under Section 127C of Customs Act: Application Handling, Timelines, and Fraudulent Settlements</h1> Section 127C of the Customs Act, effective June 1, 2007, outlines the procedure for handling applications under section 127B by the Settlement Commission. Upon receiving an application, the Commission must issue a notice within seven days, allowing the applicant to justify proceeding with the application. A decision to proceed or reject must be made within 14 days. If no decision is made, the application is deemed accepted. The Commission may request reports from the Commissioner of Customs and, if necessary, further investigation. Orders must be issued within specified timelines, and settlements can be voided if obtained through fraud. Unpaid dues are recoverable as per section 142.