The Customs Act
127MProceedings before Settlement Commission to be judicial proceedings
Any proceedings under this Chapter before the Settlement Commission shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228, and for the purposes of section 196, of the Indian Penal Code (45 of 1860).
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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