Section 127M

Proceedings before Settlement Commission to be judicial proceedings.

The Customs Act, 1962

  • Act 52 of 1962
  • Ministry of Finance
  • Department of Revenue
About this Act

An Act to consolidate and amend the law relating to Customs.

All sections
    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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