Customs Act 1962

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 ^{[helldod2omit}[in any appeal or revision, as the case may be]^helldod], 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]

(e) "Member" means a Member of the Settlement Commission and includes the Chairman and the Vice-Chairman;

³[(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] ^[helldodold[Customs and Central Excise Settlement Commission]^helldod] 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.

1. Substituted Vide:- Section 83 of the Finance Act 2014

2. Omitted Vide:- Section 85 of the Finance Act 2015

3. Inserted Vide:- Section 96 of Finance Act 2025