Bare ActsThe Customs Act,1962

Section 127M

Proceedings before Settlement Commission to be judicial proceedings.

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

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).

Section 127M – The Customs Act,1962 | DailyLaw.ai