Section 6

[32. Customs and Central Excise Settlement Commission . — (1) The Central Government shall, by notification in the Official Gazette, constitute a Commission to be called 7 [the Customs, Central Excise and Service Tax Settlement Commission] for the settlement of cases under this Chapter and Chapter XIV-A of the Customs Act, 1962.

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6 [32. Customs and Central Excise Settlement Commission . — (1) The Central Government shall, by notification in the Official Gazette, constitute a Commission to be called 7 [the Customs, Central Excise and Service Tax Settlement Commission] for the settlement of cases under this Chapter and Chapter XIV-A of the Customs Act, 1962.