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This relates to Customs (Settlement of Cases) Rules, 1999

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..... In exercise of the powers conferred by section 156 of the Customs Act, 1962 (52 of 1962), the Central Government hereby makes the following rules, namely: - 1. Short title and commencement. - (1) These rules may be called the Customs (Settlement of Cases) Rules,1999. (2) They shall come into force on the date of their publication in the Official Gazette. 2. Definitions. - In .....

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..... signed,- (a) in case of an applicant, by the applicant himself or where the applicant is absent from India, then, either by the applicant himself or by any other person duly authorised by him in this behalf and where the applicant is a minor or is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf; (b) in the case .....

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..... cases. - (1) The Settlement Commission may, while calling for a report from the Commissioner of Customs under sub-section (1) of section 127C of the Act, forward a copy of the application referred to in sub-rule (1) of rule 3 (other than the annexure and the statements and other documents accompanying such annexure). (2) Where an order under sub-section (1) of section 127C of the Act, .....

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..... (1), the Commissioner may authorise any officer subordinate to him and not below the rank of an Assistant Commissioner of Customs or an Assistant Commissioner of Central Excise, as the case may be take steps to attach such property of the applicant. (3) The officer authorised under sub-rule (2) shall prepare an inventory of the property attached and specify in it, in the case of the immovab .....

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