Customs Act, 1962
[(1)] [Where ***] (i) an order of settlement *** 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 [Explanation.—In this clause, the concealment of particulars of duty liability relates to any such concealment made from the officer of customs.] (ii) a fter the passing of an order of settlement *** 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.