Customs and Central Excise Settlement Commission
Section 32 of the Central Excise Act, 1944 deals with customs and Central Excise Settlement Commission. The Central Government shall, by notification in the Official Gazette, constitute a Commission to be called [the Customs, Central Excise and Service Tax Settlement Commission] for the settlement of cases under this Chapter and Chapter XIV-A of the Customs Act, 1962. The Act came into force on 28 Feb 1944.
1[32. Customs and Central Excise Settlement Commission.--(1) The Central Government shall, by notification in the Official Gazette, constitute a Commission to be called 2[the Customs, Central Excise and Service Tax Settlement Commission] for the settlement of cases under this Chapter and Chapter XIV-A of the Customs Act, 1962.
(2) The Settlement Commission shall consist of a Chairman and as many Vice-Chairmen and other Members as the Central Government thinks fit and shall function within the Department of the Central Government dealing with Customs and Central Excise matters.
(3) The Chairman, Vice-Chairman and other Members of the Settlement Commission shall be appointed by the Central Government from amongst persons of integrity and outstanding ability, having special knowledge of, and experience in, administration of customs and central excise laws:]
3[* * *]
Section 32, The Central Excise Act, 1944 (Act 1 of 1944).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Referred to by 10
- s. 11DDA Provisional attachment to protect revenue in certain cases
- s. 31 Definitions
- s. 32F Procedure on receipt of an application under Section 32-E
- s. 32K Power of Settlement Commission to grant immunity from prosecution and penalty
- s. 32M Order of settlement to be conclusive
- s. 32N Recovery of sums due under order of settlement
- s. 32O Bar on subsequent application for settlement in certain cases
- Customs Act s. 127A Definitions
- Finance Act s. 106 Amendment of section 32
- Foreign Trade (Development and Regulation) Act s. 11B Empowering Settlement Commission for regularisation of export obligation default
Judgments citing this section
These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.
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… Panel Counsel. | O R D E R The writ on hand has been instituted to quash the order passed by the Customs and Central Excise Settlement Commission dated 10.10.2013 and to issue directions to re-dispose the application for settlement filed by the petitioner under Section 32-E of the Central Excise Act [hereinafter referred to as the 'Act', in short]. 2. The petitioner is a Private Limited Company incorporated under the Companies Act. The petitioner is, inter alia, involved in the activity of manufacture of MS-Ingots and CTD bars/rods, falling under Chapter 72 of the Central Excise …
Made under this section, and citing it
5 instruments name this provision in its title or its text without being made under it.
Questions about Section 32
What does Section 32 of the Central Excise Act deal with?
Section 32 of the Central Excise Act is headed "Customs and Central Excise Settlement Commission". [32. Customs and Central Excise Settlement Commission.--(1) The Central Government shall, by notification in the Official Gazette, constitute a Commission to be called [the Customs, Central Excise and Service Tax Settlement Commission] for the settlement of cases under this Chapter and Chapter XIV-A
How do I find court cases under Section 32 of the Central Excise Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Central Excise Act 1944 32, section 32 Central Excise Act 1944, section 32 of the Central Excise Act. People searching for it also type section 32 of central excise act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 32 of the Central Excise Act, and has it changed?
10 other provisions in this corpus refer back to it. 5 instruments name it without being made under it, most recently No. 9/2017-CENTRAL EXCISE (N.T.) (2017), then Notification No.05/2002-CE (N.T) (2002).
When did Section 32 of the Central Excise Act come into force?
Section 32 of the Central Excise Act, cited as Central Excise Act 1944 32, came into force on 28 Feb 1944, having been enacted on 24 Feb 1944. It is in force as at the date shown on this page.
Other sections of this Act
- 4. Valuation of excisable goods for purposes of charging of duty of excise1751 words
- 11A. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded1442 words
- 11B. Claim for refund of duty and interest, if any, paid on such duty1342 words
- 35B. Appeals to the Appellate Tribunal1302 words
- 32F. Procedure on receipt of an application under Section 32-E1167 words
- 11AC. Penalty for short-levy or non-levy of duty in certain cases1093 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 17 Oct 2026. This page is not a substitute for legal advice.