127C. Procedure on receipt of an application under section 127B
127C. Procedure on receipt of an application under section 127B.—(1) On receipt of an application under section 127B, the Settlement Commission shall, within seven days from the date of receipt of the application, issue a notice to the applicant to explain in writing as to why the application made by him should be allowed to be proceeded with and after taking into consideration the explanation provided by the applicant, the Settlement Commission, shall, within a period of fourteen days from the date of the notice, by an order, allow the application to be proceeded with or reject the application, as the case may be, and the proceedings before the Settlement Commission shall abate on the date of rejection:
Provided that where no notice has been issued or no order has been passed within the aforesaid period by the Settlement Commission, the application shall be deemed to have been allowed to be proceeded with.
A copy of every order under sub-section (1) shall be sent to the applicant and to the [Principal Commissioner of Customs or Commissioner of Customs] having jurisdiction.
Where an application is allowed or deemed to have been allowed to be proceeded with under sub-section (1), the Settlement Commission shall, within seven days from the date of order under sub-section (1), call for a report along with the relevant records from the 333 4 5
Amendment notes (5)
- Subs w.e.f. 1-6-2007 . Subs. by Act 22 of 2007, s. 102, for "section 127C" (w.e.f. 1-6-2007).
- Subs w.e.f. 6-8-2014 . Subs. by Act 25 of 2014, s. 78, for "Commissioner of Customs" (w.e.f. 6-8-2014).
- Subs w.e.f. 6-8-2014 . Subs. by Act 25 of 2014, s. 78, for "Commissioner of Customs" (w.e.f. 6-8-2014).
- Ins w.e.f. 31-3-2017 . Ins. by Act 7 of 2017, s. 107 (w.e.f. 31-3-2017).
- omitted w.e.f. 14-5-2015 . Sub-section (6) omitted by Act 20 of 2015, s. 87 (w.e.f. 14-5-2015).