Customs Act, 1962 — Chapter XIVA: Settlement of Cases
127A. Definitions
In this Chapter, unless the context otherwise requires: (b) “Bench” means a Bench of the Settlement Commission; (c) “case” means any proceeding under this Act, pending before an adjudicating authority on the date an application is made under section 127B, but does not include certain excluded categories such as proceedings for interpretation-only classification/valuation issues referred to a specified authority, or proceedings after a court remand; (d) “Chairman” means the Chairman of the Settlement Commission; (e) “member” means a member of the Settlement Commission and includes the Chairman and Vice-Chairman; (f) “Settlement Commission” means the Customs, Central Excise and Service Tax Settlement Commission constituted under the Central Excise Act, 1944; (g) “Vice-Chairman” means a Vice-Chairman of the Settlement Commission.
