https://www.taxtmi.com/acts?id=1142 Section 127N applies the provisions of Chapter V of the Central Excise Act, 1944 to proceedings before the Settlement Commission under this Chapter, to the extent they are not inconsistent with the Customs Act scheme governing settlement of cases. It functions as a cross-reference mechanism, extending selected procedural and related rules from the Central Excise framework into Customs settlement proceedings while preserving the primacy of the Customs Chapter where any inconsistency arises. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 28 May 2026 18:12:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1142 Section 127N applies the provisions of Chapter V of the Central Excise Act, 1944 to proceedings before the Settlement Commission under this Chapter, to the extent they are not inconsistent with the Customs Act scheme governing settlement of cases. It functions as a cross-reference mechanism, extending selected procedural and related rules from the Central Excise framework into Customs settlement proceedings while preserving the primacy of the Customs Chapter where any inconsistency arises. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1142