Section 127L. Bar on subsequent application for settlement in certain cases

Bare Act

Bar on subsequent application for settlement in certain cases. —

(1) Where, [Omitted] -

(i) an order of settlement [Omitted] 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 [Omitted] 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.

(2)[Omitted]