| 32H Power of settlement Commission to reopen completed proceedings |
| 32I Powers and procedure of Settlement Commission |
| 31 Definitions |
| 32J Inspection, etc., of reports |
| 32N Recovery of sums due under order of settlement |
| 32 Customs and Central Excise 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 |
| 32F Procedure on receipt of an application under section 32E |
| 32G Power of Settlement Commission to order provisional attachment to protect revenue |
| 32A Jurisdiction and powers of Settlement Commission |
| 32E Application for the settlement of cases |
| 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 |
| 32O Bar on subsequent application for settlement in certain cases |
| 32P Proceedings before Settlement Commission to be judicial proceedings |
| 32PA Omitted |