Settlement Commission mechanism enables pre-adjudication resolution of undisclosed customs liability with prescribed disclosures and limits. Chapter XIV-A provides for a Settlement Commission enabling applicants to seek settlement of undeclared customs liability before adjudication by filing prescribed applications with full disclosure. Applications are subject to prescribed fees, non-withdrawal, specified exclusions (including matters pending on appeal, classification disputes, goods under Section 123, and narcotics offences), and a requirement that the additional duty accepted exceed a prescribed threshold and be paid with interest. The Commission has powers of customs officers, may provisionally attach property, must decide within the statutory period or abate proceedings, and its orders are conclusive; it may also grant immunity or mitigation for cooperation.