Section 127A: Definitions.

The Customs Act, 1962Central Act · Act 52 of 1962

[127A. Definitions.--In this Chapter, unless the context otherwise requires,--

(a) "Bench" means a Bench of the Settlement Commissioner;

[(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 *** 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;]

(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;

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

(f) "Settlement Commission" means the [Customs, Central Excise and Service Tax 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.]

Where this provision sits

Act	The Customs Act, 1962
Section	127A
Marginal note	Definitions.
Jurisdiction	Central
Status	In force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

inserted, Act 21 of 1998. . Ins. by Act 21 of 1998, s. 102 (w.e.f. 1-8-1998).
substituted, Act 22 of 2007. . Subs. by Act 22 of 2007, s. 100, for clause (b) (w.e.f. 1-6-2007).
omitted, Act 20 of 2015. . The words "in any appeal or revision, as the case may be", omitted by Act 20 of 2015, s. 85 (w.e.f. 14-5-2015).
substituted, Act 25 of 2014. . Subs. by Act 25 of 2014, s. 83, for "Customs and Central Excise Settlement Commission" (w.e.f. 6-8-2014).

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