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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Customs Act Section 127L Amended: New Rules for Settlement Applications Post-June 1, 2007; Identical Issue Clause Added</h1> Section 127L of the Customs Act is amended by renumbering it as sub-section (1) and modifying the text to specify 'before the 1st day of June, 2007.' A new sub-section (2) is added, effective from June 1, 2007, stating that applicants who have applied under section 127B and whose applications are allowed under section 127C cannot apply for settlement on other matters. However, they can file for settlement if the new application concerns an identical issue, differing only in dispute period and amount, to one already pending before the Settlement Commission.
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