Section 106 - Amendment of section 127B. - Finance Act, 2017

Amendment of section 127B. 106. In the Customs Act, in section 127B, after sub-section (4), the following sub-section shall be inserted, namely: (5) Any person, other than an applicant referred to in sub-section (1), may also make an application to the Settlement Commission in respect of a show cause notice issued to him in a case relating to the applicant which has been settled or is pending before the Settlement Commission and such notice is pending before an adjudicating authority, in such manner and subject to such conditions, as may be specified by rules. .