SECTION l27F.

(1) In addition to the powers conferred on the Settlement Commission under Cha V of the Central Excise Act, 1944(1 of 1944), it shall have all the powers which vested in an officer of the customs under this Act or the rules made there under,

(2) Where an application made under section 1278 has been allowed to be proceeded with under section 127C, the Settlement Commission shall, until an order is passed under sub-section (5) [OLD(7)] of section 127C, have, subject to the provisions sub-section (4) [OLD(6)] of that section, exclusive jurisdiction to exercise the powers perform the functions of any officer of customs or Central Excise Officer as the may be, under this Act or in the Central Excise Act, 1944 (1 of 1944), as the case, are, in relation to the case.

(Sub section (2) has been amended vide BUDGET 2007-08 w.e.f. from the 1st day of June, 2007)

(3) In the absence of any express direction by the Settlement Commissioner to the contrary, nothing in this Chapter shall affect the operation of the provisions of this Act in so far as they relate to any matter other than those before the Settlement Commission.

(4) The Settlement Commission shall, subject to the provisions of Cha V of the Central Excise Act, 1944 (1 of 1944) and this Chapter, have power to re its own procedure and the procedure of Benches thereof in all matters arising of the exercise of its powers, or of the discharge of its functions, including the places at which the Benches shall hold their sittings.