Power of Settlement Commission to order provisional attachment to protect revenue
Section 127D of the Customs Act, 1962 deals with power of Settlement Commission to order provisional attachment to protect revenue. Where, during the pendency of any proceeding before it, the Settlement Commission is of the opinion that for the purpose of protecting the interests of the revenue it is necessary so to do, it may, by order, attach provisionally any property belonging to the applicant in such manner as may be specif The Act came into force on 01 Feb 1963.
(1) Where, during the pendency of any proceeding before it, the Settlement Commission is of the opinion that for the purpose of protecting the interests of the revenue it is necessary so to do, it may, by order, attach provisionally any property belonging to the applicant in such manner as may be specified by rules.
(2) Every provisional attachment made by the Settlement Commission under sub-section (1) shall cease to have effect from the date the sums due to the Central Government for which such attachment is made are discharged by the applicant and evidence to that effect is submitted to the Settlement Commission.
Section 127D, The Customs Act, 1962 (Act 52 of 1962).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Referred to by 1
Judgments citing this section
These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.
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… From the above statutory provisions, it may be noticed that the Settlement Commission in addition to having wide powers for settlement of the duty demand on an application by any person subject of course to conditions laid down in section 127D of the Act, also has special power of granting immunity from prosecution under the Customs Act, the Indian Penal Code or any other Central Act provided of course the Commission is satisfied that such person has cooperated with the proceedings and has also made full and true disclosure about his duty liability. …
Made under this section, and citing it
2 instruments name this provision in its title or its text without being made under it.
Questions about Section 127D
What does Section 127D of the Customs Act deal with?
Section 127D of the Customs Act is headed "Power of Settlement Commission to order provisional attachment to protect revenue". Where, during the pendency of any proceeding before it, the Settlement Commission is of the opinion that for the purpose of protecting the interests of the revenue it is necessary so to do, it may, by order, attach provisionally any property belonging to the applicant in such manner as may be specif
How do I find court cases under Section 127D of the Customs 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: Customs Act 1962 127D, section 127D Customs Act 1962, section 127D of the Customs 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 127D of the Customs Act, and has it changed?
1 other provision in this corpus refers back to it. 2 instruments name it without being made under it, most recently Customs (Settlement of Cases) Rules, 2007 (2007), then Notification No.59/1999-Cus(NT), dated 22.10.1999 (1999).
When did Section 127D of the Customs Act come into force?
Section 127D of the Customs Act, cited as Customs Act 1962 127D, came into force on 01 Feb 1963, having been enacted on 13 Dec 1962. It is in force as at the date shown on this page.
Other sections of this Act
- 28. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded2145 words
- 2. Definitions1638 words
- 129A. Appeals to the Appellate Tribunal1170 words
- 27. Claim for refund of duty1060 words
- 127C. Procedure on receipt of an application under section 127B1056 words
- 138C. Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence872 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 16 Oct 2026. This page is not a substitute for legal advice.