Section 127L
Bar on subsequent application for settlement in certain cases.
About this Act
An Act to consolidate and amend the law relating to Customs.
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.
6* * * * *
(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.
6* * * * *
Notes
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).
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).