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Amendment of section 127C.

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..... r General of Revenue Intelligence, as the case may be, having jurisdiction and such Commissioner or Additional Director General shall be substituted; (ii) after sub-section (5), the following sub-section shall be inserted, namely: (5A) The Settlement Commission may, at any time within three months from the date of passing of the order under sub-section (5), may amend such order to rectif .....

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..... opportunity of being heard. . - Clause 106 of the Bill seeks to amend sub-section (3) of section 127C of the Customs Act, so as to substitute certain words therein. It further seeks to insert a new sub-section (5A) therein to enable the Settlement Commission to amend the order passed by it under sub-section (5) to rectify any error apparent on the face of record. - statute, statutory provisi .....

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