Amendment of section 127C.

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..... tion (5), the following sub-section shall be inserted, namely:- (5A) The Settlement Commission may, at any time within three months from the date of passing of the order under sub-section (5), amend s .....

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..... ice of such intention to the applicant and the jurisdictional Principal Commissioner of Customs or Commissioner of Customs as the case may be, and has given them a reasonable opportunity of being hear .....

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