Customs Act, 1962 › Chapter XIVA — Settlement of Cases

Section 127M. Proceedings before Settlement Commission to be judicial proceedings

Customs Act, 1962

Bare Act

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).