Bar on subsequent settlement applications limits repeat recourse after concealment, conviction, or remand under the Customs Act. A bar on subsequent application for settlement applies where settlement proceedings involve concealment of particulars of duty liability, later conviction in relation to the same case, or remand of the case by the Settlement Commission. In those circumstances, the person is not entitled to apply again for settlement under section 127B in relation to any other matter. Concealment of duty liability is explained as concealment made from the officer of customs.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Bar on subsequent settlement applications limits repeat recourse after concealment, conviction, or remand under the Customs Act.
A bar on subsequent application for settlement applies where settlement proceedings involve concealment of particulars of duty liability, later conviction in relation to the same case, or remand of the case by the Settlement Commission. In those circumstances, the person is not entitled to apply again for settlement under section 127B in relation to any other matter. Concealment of duty liability is explained as concealment made from the officer of customs.
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