Amendment of section 127A.
96. In section 127A of the Customs Act,—
| (i) |
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after clause (d), the following clause shall be inserted, namely:— |
| '(da) |
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"Interim Board" means the Interim Board for Settlement constituted under section 31A of the Central Excise Act, 1944 (1 of 1944);'; |
| (ii) |
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after clause (e), the following clause shall be inserted, namely:— |
| '(ea) |
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"pending application" means an application filed under section 127B before the 1st day of April, 2025 and fulfils the following conditions, namely:— |
| (i) |
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it has been allowed under section 127C; and |
| (ii) |
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no order under sub-section (5) of section 127C was issued on or before the 31st day of March, 2025 with respect to such application;'. |
