Section 127L - Bar on subsequent application for settlement in certain cases - Customs Act, 1962

SECTION 127L. Bar on subsequent application for settlement in certain cases. - (1) Where, 1 [***].- (i) an order of settlement 6 [***] 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 5 [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 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-I, then such person shall not be entitled to apply for settlement under section 127B in relation to any other matter. 4 [ (2) ***] **************** Notes:- 1. In sub-section (1), the words, figures and letters before the 1st day of June, 2007 has been omitted vide Finance Act, 2010 w.e.f. 08.05.2010. 2. In clause (i), after the words, brackets, figures and letter sub-section (7) of section 127C , the words, figures, brackets and letter as it stood immediately before the commencement of section 102 of the Finance Act, 2007 [22 of 2007.] or sub-section (5) of section 127C has been inserted vide Finance Act, 2010 w.e.f 08.05.2010. 3. In clause (ii), after the words, brackets and figure sub-section (7) , the words, figures, brackets and letter as it stood immediately before the commencement of section 102 of the Finance Act, 2007 [22 of 2007.] or sub-section (5) of section 127C has been inserted vide Finance Act, 2010 w.e.f 08.05.2010. 4. sub-section (2) has been omitted vide Finance Act, 2010 w.e.f 08.05.2010, before it was read as, [(2) Where an applicant has made an application under sub-section (1) of section 127B, on or after the 1st day of June, 2007 and if such application has been allowed to be proceeded with under sub-section (1) of section 127C, such applicant shall not be entitled to apply for settlement under section 127B in relation to any other matter : Provided that such applicant shall not be prevented from filing an application for settlement if the issue in the subsequent application is, but for the period of dispute and amount, identical to the issue in respect of which the earlier application is pending before the Settlement Commission.] 5. Inserted vide THE FINANCE (No. 2) ACT, 2014 w.e.f. . 6. Omitted vide THE FINANCE ACT, 2015 w.e.f. 14th May 2015, before it was read as, passed under sub-section (7) of section 127C 2 [as it stood immediately before the commencement of section 102 of the Finance Act, 2007 [22 of 2007.] or sub-section (5) of section 127C] 7. Omitted vide THE FINANCE ACT, 2015 w.e.f. 14th May 2015, before it was read as, under said sub-section (7) 3 [as it stood immediately before the commencement of section 102 of the Finance Act, 2007 [22 of 2007.] or sub-section (5) of section 127C]