Customs Act, 1962 › Chapter XIVA — Settlement of Cases
Section 127J. Order of settlement to be conclusive
Customs Act, 1962
Bare Act
Order of settlement to be conclusive. — Every order of settlement passed under sub-section 1 (5) of section 127C shall be conclusive as to the matters stated therein and no matter covered by such order shall, save as otherwise provided in this Chapter, be reopened in any proceeding under this Act or under any other law for the time being in force.
Judgments on Section 127J
- Kakdiya Savitaben Dharamshi vs Chief Commissioner Of Customs Zone Ii… — CESTAT, 15 Jul 2025. A compounding application under Section 137(3) of the Customs Act may be filed at any stage — even before show cause notice or adjudication — and the Compounding Authority, being an 'adjudicating authority', must decide…
- Alpesh Navinchandra Shah vs State Of Maharashtra & Ors — Supreme Court of India, 26 Feb 2007. The purpose of passing a detention order is to prevent the detenu from continuing his prejudicial activity but not to punish him, so where the case has been fully settled before the Settlement Commission with duty paid…
- Responsive Industries Ltd vs Commssioner Of Cgst & Central Excise… — CESTAT, 22 Dec 2023. A case of diversion of duty-exempt goods cannot be made out without evidence of the actual movement of the goods alleged to have been diverted, and standard input output norms (SION) are per-material ceilings or…
- Maqsood Yusuf Merchant vs Union Of India (Uoi) Thru. The Secretary — Delhi High Court, 19 May 2008. A preventive detention order can be challenged in writ jurisdiction before its execution only if it falls within one of the five exhaustive Alka Subhash Gadia exceptions — otherwise the petition is premature and not…