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

The Customs Act, 1962Central Act · Act 52 of 1962

[(1)] [Where ***]

(i) an order of settlement *** 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

[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 *** 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.

* * * * *

Where this provision sits

ActThe Customs Act, 1962
Section127L
Marginal noteBar on subsequent application for settlement in certain cases.
JurisdictionCentral
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • renumbered. . Section 127L renumbered as sub-section (1) thereof by s. 108, ibid. (w.e.f. 11-5-2007).
  • substituted. . Subs. by s. 108, ibid., for "where" (w.e.f. 11-5-2007).
  • omitted, Act 14 of 2010. . The words, figures and letters "before the 1st day of June, 2007" omitted by Act 14 of 2010, s. 59 (w.e.f. 8-5-2010).
  • omitted, Act 20 of 2015. . The certain words, brackets, figures and letters omitted by Act 20 of 2015, s. 90 (w.e.f. 14-5-2015).
  • inserted, Act 25 of 2014. . Ins. by Act 25 of 2014, s. 85 (w.e.f. 6-8-2014).
  • omitted. . Sub-section (2) omitted by 14 of 2010, s. 59 (w.e.f. 8-5-2010).

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