News Flash
  • Refund disposal fortnight to handhold trade and industry in clearing pending GST refund claims from 16.7.2018 to 31.7.2018.Click here
  • Half-Day workshop on deputation for IRS (C & CE) Officers of 2004-2009 batches on 19.07.2018 Through Video Conferencing.Click here For URL addresse Click here
  • Inputs on Cadre Restructuring 2018.Click here
  • Three Days’ Training Programme on ‘DIGITAL FORENSICS’ for Group-‘A’ Officers of CBIC From 16th August to 18th August, 2018 at Gujarat Forensic Sciences University, Gandhinagar.Click here
  • All India Workshop on “Entrepreneurship, Empathy and Change: How to generate value in team and every ecosystem"Click here
  • Asset Accounting issues and poor upkeep of centrally supplied IT equipment Click here
  • DO letter dated 11/07/2018-Regarding raising of monetary limits for filing appeals by the Department before CESTAT/ High Courts and Supreme Court in Legacy Central Excise and Service Tax Click here
  • Raising of monetary limits for filing appeals by the Department before CESTAT/ High Courts and Supreme Court in Legacy Central Excise and Service Tax Click here
  • Instructions regarding Ban on use of single-use plastic items in Government Offices
  • Call for nomination for two (2) days Train the Trainers (ToT) Workshop on Green Customs on 23- 24 July, 2018Click here
  • Two Days Training Workshop on 3-Is (Intelligence, Information & Investigation) for Group A officers of CBIC, on 26th & 27th July, 2018, at NACIN, FaridabadClick here
  • Draft proposals for amending GST Laws is published on https://www.mygov.in/group-issue/stakeholder-consultation-proposed-changes-gst-laws/ for comments of the stakeholders till 15.07.2018.
  • The MPR for Refund granted to UIN entities (GST-GST-1) has been hosted on DDM website. GST Commissionerates are required to upload the Refund granted to UIN entities data from Jun, 2018 onwards
  • Chairman CBIC's newsletter dated 07.07.2018Click here
  • Instructions regarding payment of salary to officers in Directorates on loan basis Click here
  • Marks Declared: Marks of Deptt. Exam. for Inspectors of C.EX. held in 13.03.2018 to 16.03.2018 declared. Nodal Officers may download marks-sheet from their dashboard under www.nacenkanpur.gov.in alongwith forwarding letter.
  • One Day Training Programme on “Prevention of Money Laundering and Commercial Frauds” for Group ‘A’ officers of CBIC, on 20th July, 2018 .Click here
  • Methodology adopted for ranking of Zones/ Directorates/ Commissionerates under Swachhata Action Plan 2017-18 Click here
  • Extension of suspension of provisions relating to TDS and TCS till 30.09.2018Click here
  • Details of Prospective Trainings By NACIN and its ZTIs & RTIs in July, 2018 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.