https://www.taxtmi.com/acts?id=1139 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. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 19 Jun 2026 14:11:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1139 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. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1139