LawgistThe Customs Act
127DPower of Settlement Commission to order provisional attachment to protect revenu
(1) Where, during the pendency of any proceeding before it, the Settlement Commission is of the opinion that for the purpose of protecting the interests of the revenue it is necessary so to do, it may, by order, attach provisionally any property belonging to the applicant in such manner as may be specified by rules.
(2) Every provisional attachment made by the Settlement Commission under sub-section (1) shall cease to have effect from the date the sums due to the Central Government for which such attachment is made are discharged by the applicant and evidence to that effect is submitted to the Settlement Commission.
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SETTLEMENT OF CASES
- 127A Definitions
- 127B Application for settlement of cases
- 127C Procedure on receipt of an application under section 127
- 127D Power of Settlement Commission to order provisional attachment to protect revenu
- 127E Omitted.
- 127F Power and procedure of Settlement Commission
- 127G Inspection, etc., of reports
- 127H Power of Settlement Commission to grant immunity from prosecution and penalt
- 127I Power of Settlement Commission to send a case back to the proper officer
- 127J Order of Settlement to be conclusive
- 127K Recovery of sums due under order of settlement
- 127L Bar on subsequent application for settlement in certain cases
- 127M Proceedings before Settlement Commission to be judicial proceedings
- 127MA Omitted.
- 127N Applications of certain provisions of Central Excise Act
