The Customs Act

Definitions

Application for settlement of cases

Procedure on receipt of an application under section 127

Power of Settlement Commission to order provisional attachment to protect revenu

Omitted.

Power and procedure of Settlement Commission

Inspection, etc., of reports

Power of Settlement Commission to grant immunity from prosecution and penalt

Power of Settlement Commission to send a case back to the proper officer

Order of Settlement to be conclusive

Recovery of sums due under order of settlement

Bar on subsequent application for settlement in certain cases

Proceedings before Settlement Commission to be judicial proceedings

Applications of certain provisions of Central Excise Act


SETTLEMENT OF CASES


Every order of settlement passed under
sub-section 1[(5)] of section 127C shall be conclusive as to the matters stated therein and no matter
covered by such order shall, save as otherwise provided in this Chapter, be reopened in any proceeding
under this Act or under any other law for the time being in force.

LAWGIST

# 127J Order of Settlement to be conclusive