127LBar on subsequent application for settlement in certain cases

¹[(1)] ²[Where ³***]

(i) an order of settlement ⁴*** 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

⁵[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 ⁴*** 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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1. Section 127L renumbered as sub-section (1) thereof by s. 108, ibid. (w.e.f. 11-5-2007).

2. Subs. by s. 108, ibid., for "where" (w.e.f. 11-5-2007).

3. 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. The certain words, brackets, figures and letters omitted by Act 20 of 2015, s. 90 (w.e.f. 14-5-2015).

5. Ins. by Act 25 of 2014, s. 85 (w.e.f. 6-8-2014).

6. Sub-section (2) omitted by 14 of 2010, s. 59 (w.e.f. 8-5-2010).

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SETTLEMENT OF CASES