Power of Settlement Commission to grant immunity from prosecution and penalty
Section 32K of the Central Excise Act, 1944 deals with power of Settlement Commission to grant immunity from prosecution and penalty. The Settlement Commission may, if it is satisfied that any person who made the application for settlement under Section 32E has cooperated with the Settlement Commission in the proceedings before it and has made a full and true disclosure of his duty liability, grant to such person, subject to such The Act came into force on 28 Feb 1944.
1[32K. Power of Settlement Commission to grant immunity from prosecution and penalty.--The Settlement Commission may, if it is satisfied that any person who made the application for settlement under Section 32E has cooperated with the Settlement Commission in the proceedings before it and has made a full and true disclosure of his duty liability, grant to such person, subject to such conditions as it may think fit to impose, immunity from prosecution for any offence under this Act 2[and also either wholly or in part from the imposition of any penalty and fine under this Act, with respect to the case covered by the settlement:
Provided that no such immunity shall be granted by the Settlement Commission in cases where the proceedings for the prosecution for any such offence have been instituted before the date of receipt of the application under Section 32E.
3[* * *]
(2) An immunity granted to a person under sub-section (1) shall stand withdrawn if such person fails to pay any sum specified in the order of the settlement passed under 4[sub-section (5) of Section 32-F within the time specified in such order], or fails to comply with any other condition subject to which the immunity was granted and thereupon the provisions of this Act shall apply as if such immunity had not been granted.
(3) An immunity granted to a person under sub-section (1) may, at any time, be withdrawn by the Settlement Commission, if it is satisfied that such person had, in the course of the settlement proceedings, concealed any particular material to the settlement or had given false evidence, and thereupon such person may be tried for the offence with respect to which the immunity was granted or for any other offence of which he appears to have been guilty in connection with the settlement and shall also become liable to the imposition of any penalty under this Act to which such person would have been liable, had no such immunity been granted.]
Section 32K, The Central Excise Act, 1944 (Act 1 of 1944).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Referred to by 1
Questions about Section 32K
What does Section 32K of the Central Excise Act deal with?
Section 32K of the Central Excise Act is headed "Power of Settlement Commission to grant immunity from prosecution and penalty". [32K. Power of Settlement Commission to grant immunity from prosecution and penalty.--The Settlement Commission may, if it is satisfied that any person who made the application for settlement under Section 32E has cooperated with the Settlement Commission in the proceedings before it and has made a
How do I find court cases under Section 32K of the Central Excise Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Central Excise Act 1944 32K, section 32K Central Excise Act 1944, section 32K of the Central Excise Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 32K of the Central Excise Act, and has it changed?
Its own text turns on section 32 (Customs and Central Excise Settlement Commission), section 32E (Application for settlement of cases), so none of them can safely be read on its own. 1 other provision in this corpus refers back to it.
When did Section 32K of the Central Excise Act come into force?
Section 32K of the Central Excise Act, cited as Central Excise Act 1944 32K, came into force on 28 Feb 1944, having been enacted on 24 Feb 1944. It is in force as at the date shown on this page.
Other sections of this Act
- 4. Valuation of excisable goods for purposes of charging of duty of excise1751 words
- 11A. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded1442 words
- 11B. Claim for refund of duty and interest, if any, paid on such duty1342 words
- 35B. Appeals to the Appellate Tribunal1302 words
- 32F. Procedure on receipt of an application under Section 32-E1167 words
- 11AC. Penalty for short-levy or non-levy of duty in certain cases1093 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.