Section 127L

Amendment status not verified — confirm the current text below against the official source.

[(1)] [Where, [x x x].-- (i) an order of settlement [x x x] 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 [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 [x x x] 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. [x x x] Chapter XIVA (containing sections 127A to 127N) ins. by Act 21 of 1998, sec. 102 (w.e.f.01/08/1998). Section 127L renumbered as sub-section (1) thereof by Act 22 of 2007, sec. 108 (w.e.f. 11/05/2007). Subs. by Act 22 of 2007, sec. 108(i) for "Where" (w.e.f. 11/05/2007). Omitted by Act 14 of 2010, sec. 59(a)(i) (w.e.f. 08/05/2010). Omitted by Act 20 of 2015, sec. 90(a) (w.e.f. 14/05/2015). Ins. by Act 25 of 2014, sec. 85 (w.e.f. 06/08/2014). Omitted by Act 20 of 2015, sec. 90(b) (w.e.f. 14/05/2015). Omitted by Act 14 of 2010, sec. 59(b) (w.e.f. 08/05/2010).