Section 127L — Bar on subsequent application for settlement in certain cases.

1 [(1)] 2 [Where 3 ***] (i) an order of settlement 4 *** provides for the imposition of a penalty on the applicant under section 127B for settlement, on the ground of concealment of particulars of his duty liability; or 5 [ Explanation .--In this clause, the concealment of particulars of duty liability relates to any such concealment made from the officer of customs.] (ii) after the passing of an order of settlement 4 *** in relation to a case, such person is convicted of any offence under this Act in relation to that case; or (iii) the case of such person is sent back to the proper officer by the Settlement Commission under section 127-I, then such person shall not be entitled to apply for settlement under section 127B in relation to any other matter. 6 * * * * *

Official Hindi (PDF) ↗

‹ Prev All sections Next ›