Section 32 - Customs and Central Excise Settlement Commission - Central Excise Act, 1944

Section 32. Customs and Central Excise Settlement Commission.- (1) The Central Government shall, by notification in the Official Gazette, constitute a Commission to be called 1 [the Customs, Central Excise and Service Tax Settlement Commission] for the settlement of cases under this Chapter and Chapter XIVA of the Customs Act, 1962 (52 of 1962). (2) The Settlement Commission shall consist of a Chairman and as many Vice-Chairmen and other Members as the Central Government thinks fit and shall function within the Department of the Central Government dealing with customs and central excise matters. (3) The Chairman, Vice-Chairman and other Members of the Settlement Commission shall be appointed by the Central Government from amongst persons of integrity and outstanding ability, having special knowledge of, and experience in, administration of customs and central excise laws: 2 [***] ------------------------------- Notes:- 1. Substituted vide THE FINANCE (No. 2) ACT, 2014 , before it was read as, the Customs and Central Excise Settlement Commission . 2. Omitted vide THE FINANCE ACT, 2015 w.e.f. 14th May 2015, before it was read as, Provided that, where a member of the Board is appointed as the Chairman, Vice-Chairman or as a Member of the Settlement Commission, he shall cease to be a member of the said Board.