Custom Act, 1962
127L.
BAR ON SUBSEQUENT APPLICATION FOR SETTLEMENT IN CERTAIN CASES. –
Where,
-
(i ) an order of settlement passed under sub-section(7)of
section l27C 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
(ii)
after the passing of an order of settlement under said sub-section (7) 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 127-1, then such person shall not be entitled to apply for
settlement under section 127B in relation to any other matter.