Definitions
Section 127A of the Customs Act, 1962 deals with definitions. In this Chapter, unless the context otherwise requires,-- (a) "Bench" means a Bench of the Settlement Commissioner; The Act came into force on 01 Feb 1963.
1[127A. Definitions.--In this Chapter, unless the context otherwise requires,--
(a) "Bench" means a Bench of the Settlement Commissioner;
2[(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 3*** 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 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 4[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.]
Section 127A, The Customs Act, 1962 (Act 52 of 1962).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Referred to by 1
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
-
Rexnord Electronics and Controls LTD vs Union of India
Court's Decision & Legal Precedent
The jurisdiction of the Settlement Commission under Section 127H of the Customs Act to grant immunity from interest is limited to interest payable under the provisions of the Customs Act itself. Interest payable under a contractual bond executed in terms of an exemption or duty notification, though issued under statutory authority, retains its contractual character and falls outside the Settlement Commission's powers of waiver or immunity. The Settlement Commission lacks the authority to grant immunity from such contractual obligations without the consent of both parties to the contract.
On this section: Governs settlement of cases before Settlement Commission; Section 127B deals with filing applications; Section 127H deals with immunity from prosecution and penalties
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Questions about Section 127A
What have the courts held on Section 127A of the Customs Act?
Rexnord Electronics and Controls LTD vs Union of India (04 Mar 2008) is the leading judgment on this section among those set out below: Governs settlement of cases before Settlement Commission; Section 127B deals with filing applications; Section 127H deals with immunity from prosecution and penalties.
How do I find court cases under Section 127A of the Customs 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: Customs Act 1962 127A, section 127A Customs Act 1962, section 127A of the Customs Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 1 reported judgment on this section is set out on this page, beginning with Rexnord Electronics and Controls LTD vs Union of India (04 Mar 2008).
What should I read with Section 127A of the Customs Act, and has it changed?
Its own text turns on Central Excise Act 32 (Customs and Central Excise Settlement Commission), section 127B (Application for settlement of cases), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.
When did Section 127A of the Customs Act come into force?
Section 127A of the Customs Act, cited as Customs Act 1962 127A, came into force on 01 Feb 1963, having been enacted on 13 Dec 1962. It is in force as at the date shown on this page.
Other sections of this Act
- 28. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded2145 words
- 2. Definitions1638 words
- 129A. Appeals to the Appellate Tribunal1170 words
- 27. Claim for refund of duty1060 words
- 127C. Procedure on receipt of an application under section 127B1056 words
- 138C. Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence872 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 15 Oct 2026. This page is not a substitute for legal advice.