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

The Customs Act, 1962*Union territory Act of Chandigarh · Act 52 of 1962

2 [(1)] 3 [Where 4 ***]

(i) an order of settlement 5 *** 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 6 [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 5 *** 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.

7 * * * * *

Where this provision sits

Act	The Customs Act, 1962*
Section	127L
Marginal note	Bar on subsequent application for settlement in certain cases
Jurisdiction	Union territory of Chandigarh
Status	In force as published by the source

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