Act Number: 52

Act Name: The Customs Act, 1962

Year: 1962

Enactment Date: 1962-12-13

Long Title: An Act to consolidate and amend the law relating to Customs.

Ministry: Ministry of Finance

Department: Department of Revenue

Section 127M: Proceedings 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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