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Provisions expressly mentioned in the judgment/order text.
The CBIC issued an office order establishing four Interim Boards for Settlement (IBS) in Delhi, Kolkata, Mumbai, and Chennai. Each IBS comprises three members from senior tax and customs leadership positions within their respective zones. The boards will be supported by a Secretary of Additional/Joint Commissioner rank from the Chief Commissioner's Unit, with ministerial staff as deemed necessary by the first member. The order is issued under section 31A of the Central Excise Act, 1944, and aims to operationalize the settlement mechanism across key administrative zones of India.
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