News Flash
  • Seeks to supersede Notification No.8/2017 – Integrated Tax, dated 14.09.2017 Click here
  • Last date to file FORM GSTR-3B for September, 2018 has been extended till 25.10.2018 for all taxpayers Click here
  • Deadline for completion of activity of filing/withdrawal of Departmental Appeals in various Appellate FORA Click here
  • Immediate Attention: Registrationand Requisition Letter issued for Next Dept. Exam. of Inspectors to be held from 04.12.2018 to 07.12.2018. Please download the same from www.nacenkanpur.gov.in.
  • For GST Practitioners enrolled after 24.09.2018, one more examination will be held in December 2018, date of which will be announced in due course.
  • Exam syllabus will be taken “as on 01.09.2018” for the purpose of exam scheduled on 31.10.2018
  • Result of Departmental Examination for IRS (C&CE) Group "A" Officer Trainees held from 03rd July to 09th July 2018 in respect of 69th Batch. Click here
  • Nomination For Two-Days Training on Risk Management System in Customs, Role of LRMs & Post Clearance Audit for Group A Officers of CBIC on 19th & 20th November, 2018 at NACIN, Faridabad. Click here
  • Request for Proposal (RFP) for organizing one-week International Attachment on Public Policy and Leadership for the 69th Batch of IRS (C&CE) Officer Trainees. Click here
  • Maintaining data regarding reservation, vacancies and promotion in Group B and C. Click here
  • Attention of all CCs/DGs : Please ensure registration of DDOs under your charge under TDS provisions.For Details Click here
  • Drawing Competition under Swachhta Action Plan 2018 Click here
  • CGST Rules, 2017 as amended up to 09.10.2018 have been uploaded
  • FINAL Seniority list in the grade of Commissioner of Customs & Central Excise (SAG) for the period 2008-09 to 2011-12 Click here
  • Rule 96(10) prospectively amended to allow exporters who have received capital goods under the EPCG scheme to claim refund of the IGST paid on exports.
  • Transfer/Posting in the grade of Pr. Commissioner / Commissioners of Customs, GST & Central Excise - AGT-2018 Click here
  • The Templates (MPRs) for Corporate Insolvency Resolution Process (CIRP) (TAR-CE-7, TAR-CE-8, TAR-CUS-7, TAR-CUS-8, TAR-ST-7, TAR-ST-8, TAR-GST-7 and TAR-GST-8,) have been hosted on DDM website. Central Excise & GST Commissionerates as well as Customs Commissionerates are requested to upload the Corporate Insolvency Resolution Process (CIRP) data starting from the month of April, 2018 at the earliest.
  • Nominations for TADAT course for CBIC Officers Click here
  • Circular No. 1067/6/2018-CX dated 5th October, 2018 reg. Online registration and online filing of claims by eligible units under Scheme of Budgetary SupportClick here
  • Call for nominations for Master Degree Programmes by Lee Kuan Yew School of Public Policy (LKYSPP) for the academic year 2019 Click here
  • Implementation of Tax Deduction at Source (TDS) under GST-regClick here
  • Attention all DDO'S for implementation of Tax Deduction at Source (TDS) under GST w.e.f. 01st October,2018Click Here Circluar   |  Enclosures
  • Member(Admin) DO regarding SHS & Expenditure under O.E. Swachhta during the FY 2018-19 . Click here
  • Details of Prospective Training by NACIN and its ZTIs & RTIs in October, 2018 . Click here
  • Swachhta Uday Booklet is available now.Click here
View all

Customs (Settlement of Cases) Rules, 2007

[Notification No. 54/2007-Cus. (N.T.), dated 28-5-2007]

In exercise of the powers conferred by section 156 of the Customs Act, 1962 (52 of 1962) and in supersession of the Customs (Settlement of Cases) Rules, 1999, except as respects things done or omitted to be done before such supersession, the Central Government hereby makes the following rules, namely : -

RULE 1. Short title and commencement.-

(1) These rules may be called the Customs (Settlement of Cases) Rules, 2007.

(2) They shall come into force on and from the 1st day of June, 2007.

RULE 2. Definitions.-

In these rules, unless the context otherwise requires, -

(a)     "Act" means the Customs Act, 1962 (52 of 1962);

(b)     "Form SC(C)-1" means the form appended to these rules;

(c)      'section' means section of the Act;

(d)     words and expressions used herein and not defined but defined in the Act, shall have the meanings respectively assigned to them in the Act.

RULE 3. Form and manner of application.-

(1) An application under sub-section (1) of section 127B shall be made in Form SC(C)-1.

(2) The application referred to in sub-rule (1), the verification contained therein and all relevant documents accompanying such application shall be 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 authorized 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 of a Hindu undivided family, by Karta of such family and, where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family;

    (c)in the case of a company or local authority, by the principal officer thereof;

    (d) in the case of a firm, by any partner thereof, not being a minor;

    (e) in the case of any other association, by any member of the association or the principal officer thereof; and

(3) Every application in Form SC(C)-1 shall be filed in quintuplicate and shall be accompanied by a fee of one thousand rupees.

(4) The additional amount of customs duty accepted by the applicant under sub-section (1) of section 127B , along with interest due thereon, shall be deposited by him in any of the authorised banks under TR-6 challan in quintuplicate.

RULE 4. Disclosure of information in the application for settlement of cases.-

The Settlement Commission shall, while calling for a report from the Commissioner of Customs under sub-section (3) of section 127C , forward a copy of the application referred to in sub-rule (1) of rule 3 along with the annexure to the application and the statements and other documents accompanying such annexure.

RULE 5. Manner of Provisional Attachment of Property.-

(1) Where the Settlement Commission orders attachment of property under sub-section (1) of section 127D, it shall send a copy of such order to the Commissioner of Customs or the Commissioner of Central Excise having jurisdiction over the place in which the applicant owns movable or immovable property or resides or carries on his business or has his bank account.

(2) On receipt of the order referred to in sub-rule (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, to 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 immovable property the description of such property sufficient to identify it and in case of the movable property, the place where such property is lodged or kept and shall hand over a copy of the same to the applicant or to the person from whose charge the property is attached.

(4) The officer authorised under sub-rule (2) shall send a copy of the inventory so prepared each to the Commissioner of Customs or the Commissioner of Central Excise, as the case may be, and also to the Settlement Commission.

RULE 6. Fee for copies of reports.-

Any person who makes an application under section 127G, for obtaining copies of reports made by any Officer of Customs, shall pay a fee of five rupees per page of each report or part thereof.