31 - Definitions.
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.
32-I - 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.
32-O - Bar on subsequent application for settlement in certain cases
32P - Proceedings before Settlement Commission to be judicial proceedings.
32PA - [Omitted.].

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