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.