https://www.taxtmi.com/acts?id=1141 Section 127MA of the Customs Act, 1962 was omitted after having earlier been inserted and substituted. The omitted provision dealt with settlement of cases for certain persons who had filed pending appeals before the Appellate Tribunal on or before 29 February 2000, subject to withdrawal of the appeal and procedural steps for applying to the Settlement Commission. It also covered the effect of withdrawal, the filing time limit, deeming of the application under the general settlement scheme, revival of the appeal if the application was not entertained, and return of the case for lack of cooperation. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 19 Jun 2026 14:17:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1141 Section 127MA of the Customs Act, 1962 was omitted after having earlier been inserted and substituted. The omitted provision dealt with settlement of cases for certain persons who had filed pending appeals before the Appellate Tribunal on or before 29 February 2000, subject to withdrawal of the appeal and procedural steps for applying to the Settlement Commission. It also covered the effect of withdrawal, the filing time limit, deeming of the application under the general settlement scheme, revival of the appeal if the application was not entertained, and return of the case for lack of cooperation. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1141