CUA 127M — Proceedings before Settlement Commission to be judicial proceedings

Customs Act, 1962

Statutory text

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). 127MA. [Certain persons who have filed appeals to the Appellate Tribunal entitled to make applications to the Settlement Commission.] Omitted by the Finance Act, 2007 (22 of 2007), s. 109 (w.e.f. 1-6-2007).

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