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of <h1>Settlement Commission Barred from Reopening Cases Under Section 127E if Filed After June 1, 2007</h1> Section 127E of the Customs Act is amended to include a new proviso effective from June 1, 2007. This proviso stipulates that the Settlement Commission cannot reopen proceedings under this section if an application under section 127B is submitted on or after June 1, 2007. This amendment is part of the Finance Act, 2007, concerning indirect taxes and customs.
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