Power and procedure of Settlement Commission
Section 127F of the Customs Act, 1962 deals with power and procedure of Settlement Commission. In addition to the powers conferred on the Settlement Commission under Chapter V of the Central Excise Act, 1944 (1 of 1944), it shall have all the powers which are vested in an officer of the customs under this Act or the rules made thereunder. The Act came into force on 01 Feb 1963.
(1) In addition to the powers conferred on the Settlement Commission under Chapter V of the Central Excise Act, 1944 (1 of 1944), it shall have all the powers which are vested in an officer of the customs under this Act or the rules made thereunder.
(2) Where an application made under section 127B has been allowed to be proceeded with under section 127C, the Settlement Commission shall, until an order is passed under sub-section 1[(5)] of section 127C, have, subject to the provisions of sub-section 2[(4)] of that section, exclusive jurisdiction to exercise the powers and perform the functions of any officer of customs or Central Excise Officer as the case may be, under this Act or in the Central Excise Act, 1944 (1 of 1944), as the case may be, in relation to the case.
(3) In the absence of any express direction by the Settlement Commission to the contrary, nothing in this Chapter shall affect the operation of the provisions of this Act in so far as they relate to any matter other than those before the Settlement Commission.
(4) The Settlement Commission shall, subject to the provisions of Chapter V of the Central Excise Act, 1944 (1 of 1944) and this Chapter, have power to regulate its own procedure and the procedure of Benches thereof in all matters arising out of the exercise of its powers, or of the discharge of its functions, including the places at which the Benches shall hold their sittings.
Section 127F, 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
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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… section 135 of the Customs Act is made out, in view of the admission order dated 23rd June 2005, the Custom Officers cannot exercise any power as Settlement Application relates to not only the import made on 19th December 2004 but also the consignments of other imports. He submitted that in view of the provisions of section 127F of the Customs Act, 1962, all the powers of the Officers of the Customs Department will now be exercised by the Settlement Commission. He, therefore, submitted that the Applicant needs to be protected from arrest at the instance of the Officers of the Respondent No.2. 5. The learned Counsel for the Respondents …
Questions about Section 127F
What does Section 127F of the Customs Act deal with?
Section 127F of the Customs Act is headed "Power and procedure of Settlement Commission". In addition to the powers conferred on the Settlement Commission under Chapter V of the Central Excise Act, 1944 (1 of 1944), it shall have all the powers which are vested in an officer of the customs under this Act or the rules made thereunder.
How do I find court cases under Section 127F 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 127F, section 127F Customs Act 1962, section 127F of the Customs 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 127F of the Customs Act, and has it changed?
Its own text turns on section 127B (Application for settlement of cases), section 127C (Procedure on receipt of an application under section 127B), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.
When did Section 127F of the Customs Act come into force?
Section 127F of the Customs Act, cited as Customs Act 1962 127F, 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 18 Oct 2026. This page is not a substitute for legal advice.