The Customs Act
127JOrder of Settlement to be conclusive
Every order of settlement passed under sub-section 1[(5)] of section 127C shall be conclusive as to the matters stated therein and no matter covered by such order shall, save as otherwise provided in this Chapter, be reopened in any proceeding under this Act or under any other law for the time being in force.
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1. Subs. by s. 106, ibid., for "(7)" (w.e.f. 1-6-2007).
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