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Union of India - Section

Section 127A in The Customs Act, 1962

127A. Definitions.

- In this Chapter, unless the context otherwise requires,-
(a)"Bench" means a Bench of the Settlement Commission;
[ Substituted by Act 36 of 1973, Section 4, for sub-Section (1) (w.e.f. 1.9.1973).]
Substituted by Act 22 of 2007, Section 100, for Clause (b) (w.e.f. 1.6.2007). Prior to its substitution, Clause (b) read as under:-" (b) " case" means any proceeding under this Act or any other Act for the levy, assessment and collection of customs duty, or any proceeding by way of appeal or revision in connection with such levy, assessment or collection, which may be pending before a proper officer or the Central Government on the date on which an application under sub-Section (1) of Section 127-B is made:Provided that where any appeal or application for revision has been preferred after the expiry of the period specified for the filing of such appeal or application for revision under this Act and which has not been admitted, such appeal or revision shall not be deemed to be a proceeding pending within the meaning of this clause;" .
(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 127-B is made:
Provided that when any proceeding is referred back in any appeal or revision, as the case may be, 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 purpose of this Chapter;
(e)"Member" means a Member of the Settlement Commission and includes the Chairman and the Vice-Chairman;
(f)"Settlement Commission" means the Customs and Central Excise Settlement Commission 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.
Substituted by,Act 22 of 2007, Section 101, for sub-Section (1) (w.e.f. 1-6-2007). Prior to its substitution, sub-Section (1) read as under:-" (1) Any importer, exporter or any other person (hereafter in this Chapter referred to as the applicant) may, at any stage of a case relating to him, make an application in such form and in such manner as may be specified by rules, and containing a full and true disclosure of his duty liability which has not been disclosed before the proper officer, the manner in which such liability has been incurred, the additional amount of customs duty accepted to be payable by him and such other particulars as may be specified by rules including the particulars of such dutiable goods in respect of which he admits short levy on account of mis-classification or otherwise of goods, to the Settlement Commission to have the case settled and such application shall be disposed of in the manner hereinafter provided:Provided that no such application shall be made unless(a) the applicant has filed a bill of entry, or a shipping bill, in respect of import or export of goods, as the case may be, and in relation to such bill of entry or shipping bill a show cause notice has been issued to him by the proper officer;(b) the additional amount of duty accepted by the applicant in his application exceeds two lakh rupees:Provided further that no application shall be entertained by the Settlement Commission under this sub-Section in cases which are pending in the Appellate Tribunal or any Court:Provided also that no application under this sub-Section shall be made in relation to goods to which Section 123 applies or to goods in relation to which any offence under theNarcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985) has been committed:Provided also that no application under this sub-Section shall be made for the interpretation of the classification of the goods under the Customs Tariff Act, 1975 (51 of1975)." .