Central Excise Act, 1944 · Chapter V: Settlement of Cases
Section 32: Customs and Central Excise Settlement Commission
(1) The Central Government shall, by notification in the Official Gazette, constitute a Commission to be called [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.
(2) The Settlement Commission shall consist of a Chairman and as many Vice-Chairmen and other Members as the Central Government thinks fit and shall function within the Department of the Central Government dealing with Customs and Central Excise matters.
(3) The Chairman, Vice-Chairman and other Members of the Settlement Commission shall be appointed by the Central Government from amongst persons of integrity and outstanding ability, having special knowledge of, and experience in, administration of customs and central excise laws:]
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Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 32
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