Bar on subsequent application for settlement in certain cases
Section 127L of the Customs Act, 1962 deals with bar on subsequent application for settlement in certain cases. ] [Where ] (i) an order of settlement 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; The Act came into force on 01 Feb 1963.
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 4*** 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.
6* * * * *
Section 127L, 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.
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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… to the Petitioners as contemplated under Section 127C(1) and the Petitioners were called upon to give a written explanation whether the Settlement Applications filed by them fulfill the criteria as laid down under Section 127B of the Customs Act, 1962 and also inform the Commission whether the bar as set out under Section 127L of the Customs Act, 1962 is applicable in their cases. This notice was duly replied to by the Petitioners, by their letter dated 7th November, 2013. By this detailed reply, the Petitioners not only answered the discrepancies that were raised by the Settlement Commission but a categorical statement was made in the …
Questions about Section 127L
What does Section 127L of the Customs Act deal with?
Section 127L of the Customs Act is headed "Bar on subsequent application for settlement in certain cases". ] [Where ] (i) an order of settlement 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;
How do I find court cases under Section 127L 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 127L, section 127L Customs Act 1962, section 127L 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 127L of the Customs Act, and has it changed?
Its own text turns on section 127 (Award of confiscation or penalty by customs officers not to interfere with other punishments), section 127B (Application for settlement of cases), so none of them can safely be read on its own.
When did Section 127L of the Customs Act come into force?
Section 127L of the Customs Act, cited as Customs Act 1962 127L, 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 20 Oct 2026. This page is not a substitute for legal advice.