Section 127E
- Document type
- Other
- Reference no.
- 00
- Dated
- Category
- Customs Act, 1962
Power of Settlement Commission to reopen completed proceedings.
SECTION 127E.
If the Settlement Commission is of the opinion (the reasons for opinion to be recorded by it in writing) that, for the proper disposal of the pending before it, it is necessary or expedient to reopen any proceeding connected with the case but which has been completed under this Act before application settlement under section 127B was made, it may, with the concurrence of applicant, reopen such proceeding and pass such order thereon as it thinks fit, the case in relation to which the application for settlement had been made by applicant under that section covered such proceeding also :
Provided that the Settle Commission under this section shall reopen no proceeding after the expiry of five years from the date application under sub-section (1) of section 127B.
Provided further that no proceeding shall be reopened by the Settlement Commission under this section in a case where an application under section 127B is made on or after the 1st day of June, 2007.
(Proviso has been inserted vide BUDGET 2007-08 w.e.f. from the 1st day of June, 2007)