Section 32. Customs and Central Excise Settlement Commission

32. Customs and Central Excise Settlement Commission. - 32A. Jurisdiction and powers of Settlement Commission. - 32B. Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances. - 32C. Power of Chairman to transfer cases from one Bench to another. - 32D. Decision to be by majority. - 32E. Application for settlement of cases. - 32F. Procedure on receipt of an application under Section 32-E. - 32G. Power of Settlement Commission to order provisional attachment to protect revenue. - 32H. Power of Settlement Commission to reopen completed proceedings. - 32I. Powers and procedure of Settlement Commission. - 32J. Inspection, etc., of reports. - 32K. Power of Settlement Commission to grant immunity from prosecution and penalty. - 32L. Power of Settlement Commission to send a case back to the Central Excise Officer. - 32M. Order of settlement to be conclusive. - 32N. Recovery of sums due under order of settlement. - 32O. Bar on subsequent application for settlement in certain cases - 32P. Proceedings before Settlement Commission to be judicial proceedings. - 32PA. [ Omitted .]. SECTIONS. CHAPTER VI ADJUDICATION OF CONFISCATIONS AND PENALTIES 33. Power of adjudication. - 33A. Adjudication procedure.