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The Customs Act, 1962

Section 127LBar on subsequent application for settlement in certain cases

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

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

[(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.

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