Amendment of section 127C
Section 107 of the Finance Act, 2017 deals with amendment of section 127C. Amendment of section 127C 107. In the Customs Act, in section 127C, after sub-section (5), the following sub- section shall be inserted, namely:— "(5A) The Settlement Commission may, at any time within three months from the date of passing of the order under sub-section (5), amend such order to rect The Act was enacted on 17 Apr 2017.
Amendment of section 127C
107. In the Customs Act, in section 127C, after sub-section (5), the following sub- section shall be inserted, namely:—
"(5A) The Settlement Commission may, at any time within three months from the date of passing of the order under sub-section (5), amend such order to rectify any error apparent on the face of record, either suo motu or when such error is brought to its notice by the jurisdictional Principal Commissioner of Customs or Commissioner of Customs or the applicant:
Provided that no amendment which has the effect of enhancing the liability of the applicant shall be made under this sub-section, unless the Settlement Commission has given notice of such intention to the applicant and the jurisdictional Principal Commissioner of Customs or Commissioner of Customs as the case may be, and has given them a reasonable opportunity of being heard.".
Section 107, The Finance Act, 2017.
Questions about Section 107
What does Section 107 of the Finance Act deal with?
Section 107 of the Finance Act is headed "Amendment of section 127C". Amendment of section 127C 107. In the Customs Act, in section 127C, after sub-section (5), the following sub- section shall be inserted, namely:— "(5A) The Settlement Commission may, at any time within three months from the date of passing of the order under sub-section (5), amend such order to rect
How do I find court cases under Section 107 of the Finance 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: Finance Act 2017 107, section 107 Finance Act 2017, section 107 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
When was Section 107 of the Finance Act enacted?
Section 107 of the Finance Act, cited as Finance Act 2017 107, was enacted on 17 Apr 2017. It is in force as at the date shown on this page.
Other sections of this Act
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- 47. Amendment of section 115JB1176 words
- 6. Amendment of section 10856 words
- Sixth Schedule. Sixth Schedule820 words
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