Section 127M: Proceedings before Settlement Commission to be judicial proceedings

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

Any proceedings under this Chapter before the Settlement Commission shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228, and for the purposes of section 196, of the Indian Penal Code (45 of 1860).

127MA. [Certain persons who have filed appeals to the Appellate Tribunal entitled to make applications to the Settlement Commission.]Omitted by the Finance Act, 2007 (22 of 2007), s. 109 (w.e.f.

1-6-2007).

Where this provision sits

Act	The Customs Act, 1962*
Section	127M
Marginal note	Proceedings before Settlement Commission to be judicial proceedings
Jurisdiction	Union territory of Chandigarh
Status	In force as published by the source

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