SECTION 127L.
(1) Where, [OMITTED - before the 1st day of June, 2007 ]
(Above OMITTED vide THE FINANCE BILL, 2010)
(i) an order of settlement passed under sub-section (7) of section 127C as it stood immediately before the commencement ofsection 102 of the Finance Act, 2007 or sub-section (5) of section 127C 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
(Above INSERTED vide THE FINANCE BILL, 2010)
Explanation.- In this clause, the concealment of particulars of duty liability relates to any suchconcealment made from the officer of customs.
(ABOVE CHANGES VIDE THE FINANCE BILL, 2014)
(ii) after the passing of an order of settlement under said sub-section (7) as it stood immediately before the commencement of section 102 of theFinance Act, 2007 or sub-section (5) of section 127C in relation to a case, such person is convicted of any offence under this Act in relation to that case; or
(Above INSERTED vide THE FINANCE BILL, 2010)
(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.
[OMITTED - (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.]
(Above OMITTED vide THE FINANCE BILL, 2010)
(Amended vide BUDGET 2007-08 w.e.f. from the 1st day of June, 2007)