Bar on subsequent application for settlement in certain cases.

¹[(1)] ²[where, ³[***]] -

(i) an order of settlement ⁴[***] 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

⁵[Explanation.— In this clause, the concealment of particulars of duty liability relates to any such concealment made from the officer of customs.]

(ii) after the passing of an order of settlement ⁶[under said sub-section (7)] 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.

⁷(2) [***].

Note:

1. Section 127L renumbered as sub-section (1) thereof by Act 22 of 2007, section 108 (w.e.f. 11.05.2007)

2.  Substituted by Act 22 of 2007, section 108(i) for Where (w.e.f. 11.05.2007).

3.  The words before the 1^st day of June, 2007 omitted by Act 14 of 2010, section 59(a)(i) (w.e.f. 08.05.2010).

4.  The words passed under sub-section (7) of section 127C as it stood immediately before the commencement of section 102 of the Finance Act, 2007 (22 of 2007) or sub-section (5) of section 127C, omitted by Act 20 of 2015, section 90(a) (w.e.f. 14.05.2015). Earlier the words as it stood immediately before the commencement of section 102 of the Finance Act, 2007 (22 of 2007) or sub-section (5) of section 127C, were inserted by Act 14 of 2010, section 59(a)(ii) (w.e.f. 08.05.2010).

5.  Inserted by Act 25 of 2014, section 85 (w.e.f. 06.08.2014).

6.  The words under said sub-section (7), as it stood immediately before the commencement of section 102 of the Finance Act, 2007 (22 of 2007) or sub-section (5) of section 127C, omitted by Act 20 of 2015, section 90(b) (w.e.f. 14.05.2015). Earlier the words as it stood immediately before the commencement of section 102 of the Finance Act, 2007 (22 of 2007) or sub-section (5) of section 127C were inserted by Act 14 of 2010, section 59(a)(iii) (w.e.f. 08.05.2010).

7.  Sub-section (2) omitted by the Act 14 of 2010, section 59(b) (w.e.f. 08.05.2010). Earlier sub-section (2) was inserted by Act 22 of 2007, section 108(ii) (w.e.f. 01.06.2007). Sub-section (2), before omission by the Act 14 of 2010, stood as under:

(2) Where an applicant has made an application under sub-section (1) of section 127B, on or after the 1^st 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.