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).