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<h1>Customs Act's Section 127L: No Settlement Application if Penalized for Concealing Duty or Convicted of Related Offense.</h1> Section 127L of the Customs Act, 1962, prohibits individuals from applying for settlement under section 127B in certain circumstances. These include cases where a settlement order imposes a penalty for concealing duty liability, the individual is convicted of an offense related to the settled case, or the case is referred back to the proper officer by the Settlement Commission. Amendments and omissions to this section have been made through various Finance Acts, affecting specific clauses and sub-sections, notably removing sub-section (2) and altering the wording of clauses (i) and (ii).