Notification Detail :
In exercise of the powers conferred by sub-section (1) of section 156 read with section 127B of the Customs Act, 1962 (52 of 1962), the Central Government hereby makes the following rules to amend the Customs (Settlement of Cases) Rules, 2007, namely:-
1. (1) These rules may be called the Customs (Settlement of Cases) Amendment Rules, 2017.
(2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Customs (Settlement of Cases) Rules, 2007 (hereinafter referred to as the said rules):-
(i) in rule 2 in clause (b), after the word, letters, brackets and figure, “Form SC (C)-1”, the words, letters, brackets and figures “or Form SC (C)-2” shall be inserted;
(ii) in rule 3 of the said rules,- (a) after sub-rule (1), the following sub-rule shall be inserted, namely:- “(1A) An application under sub-section (5) of section 127B shall be made in Form SC (C) -2.”:- (b) in sub-rule (3), after the word, letters, brackets and figure, “Form SC (C) -1”, the words, letters, brackets and figure “or Form SC (C) -2, as the case may be” shall be inserted.
(iii). for rule 4 of the said rules, the following shall be substituted namely:-
“4. Disclosure of information in the application for settlement of cases.--The Settlement Commission shall, while calling for a report from the Commissioner of Customs under subsection (3) of section 127C, forward a copy of the application referred to in sub-rule (1) or subrule (1A) of rule 3, as the case may be, to the Commissioner of Customs along with the annexure and the statements and other documents accompanying such annexure to the application.”.
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