Section 127A - Definitions - Customs Act, 1962

CHAPTER XIVA SETTLEMENT OF CASES SECTION 127A. -Definitions. In this Chapter, unless the context otherwise requires, - (a) Bench means a Bench of the Settlement Commission; (b) case means any proceeding under this Act or any other Act for the levy, assessment and collection of customs duty, pending before an adjudicating authority on the date on which an application under sub-section (1) of section 127B is made: Provided that when any proceeding is referred back 2 [***] by any court, Appellate Tribunal or any other authority, to the adjudicating authority for a fresh adjudication or decision, as the case may be, then such proceeding shall not be deemed to be a proceeding pending within the meaning of this clause; (c) Chairman means the Chairman of the Settlement Commission; (d) Commissioner (Investigation) means an officer of the customs or a Central Excise Officer appointed as such Commissioner to conduct inquiry or investigation for the purposes of this Chapter; 3 [ (da) Interim Board means the Interim Board for Settlement constituted under section 31A of the Central Excise Act, 1944 (1 of 1944.); ] (e) Member means a Member of the Settlement Commission and includes the Chairman and the Vice-Chairman; 4 [ (ea) pending application means an application filed under section 127B before the 1st day of April, 2025 and fulfils the following conditions, namely: (i) it has been allowed under section 127C; and (ii) no order under sub-section (5) of section 127C was issued on or before the 31st day of March, 2025 with respect to such application; ] (f) Settlement Commission means the 1 [Customs, Central Excise and Service Tax Settlement Commission] constituted under section 32 of the Central Excise Act, 1944 (1 of 1944); and (g) Vice-Chairman means a Vice-Chairman of the Settlement Commission. ***************** NOTES:- 1. Substituted vide THE FINANCE (No. 2) ACT, 2014 w.e.f. , before it was read as, Customs and Central Excise Settlement Commission 2. Omitted vide THE FINANCE ACT, 2015 w.e.f. 14th May 2015, before it was read as, in any appeal or revision, as the case may be, 3. Inserted vide Section 96 of the Finance Act, 2025 dated 29-03-2025 4. Inserted vide Section 96 of the Finance Act, 2025 dated 29-03-2025