Customs Act, 1962 — Chapter XIVA: Settlement of Cases
127F. Power and procedure of Settlement Commission
- The Settlement Commission has, in addition to its own powers under this Chapter, all the powers vested in a customs officer under this Act.
- Where an application has been allowed to proceed under section 127C, the Settlement Commission has, until it passes an order, exclusive jurisdiction to exercise the powers of a customs officer under this Act in relation to the case.
- Where an application is allowed to proceed, the applicant shall be given access to and copies of statements/documents/materials relied upon in the report of the jurisdictional officer.
- Subject to this Chapter, the Settlement Commission regulates its own procedure and the procedure of its Benches, including the places at which a Bench holds its sittings.
