# The Finance Act, 2025, Section 96: Amendment of section 127A

- Act: The Finance Act, 2025 (Act 7 of 2025)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2025/section/96/

## Text

Amendment of section 127A. 96.  In section 127A of the Customs Act,— (i) | after clause (d), the following clause shall be inserted, namely:— '(da) | "Interim Board" means the Interim Board for Settlement constituted under section 31A of the Central Excise Act, 1944 (1 of 1944);'; (ii) | after clause (e), the following clause shall be inserted, namely:— '(ea) | "pending application" means an application filed under section 127B before the 1st day of April, 2025 and fulfils the following conditions, namely:— (i) | it has been allowed under section 127C; and (ii) | no order under sub-section (5) of section 127C was issued on or before the 31st day of March, 2025 with respect to such application;'.

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.