Section 127A covers Settlement definitions. Open the guide for its transaction controls, evidence checklist and the official Customs Act source route.
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Customs Chapter XIVA
Reviewed by CA Nikhil Gupta ยท Last reviewed 30 August 2026
XIVA - Settlement of cases | 1 section records | 1 current | 0 omitted or historical
Published analytical guide - official law remains controlling.
Chapter Context
This chapter governs settlement of eligible Customs cases through the statutory settlement mechanism.
Official sources and scope
This page is an analytical or operational guide. The controlling wording, tariff item, notification conditions, portal version and judicial status must be checked in the official source applicable to the transaction date.
Source review date: 2026-07-28. Historical matters require the law and instrument version applicable to the relevant date.