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..... sub-section (1) of section 127B of the Customs Act; (b) authorised representative means; (a) in relation to an applicant, except where such applicant is required by the Commission to attend in person, a person who would be entitled to represent himself before any Central Excise and Customs Authority or under section 35Q of the Central Excise Act or section 146A of the Customs Act. (b) .....

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..... the powers or functions of the Commission; (e) Customs Act means the Customs Act, 1962 (52 of 1962); (f) Secretary means the Secretary of the Commission and includes an Administrative Officer; (g) settlement application - means an application made by a person to the Commission under sub-section (1) of section 32E of Central Excise or under sub-section (1) of section 127B of the Cust .....

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