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


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).

LAWGIST

# 127M Proceedings before Settlement Commission to be judicial proceedings