https://www.taxtmi.com/acts?id=1140 Proceedings under the Chapter before the Settlement Commission are deemed to be judicial proceedings for the purposes of sections 193, 196 and 228 of the Indian Penal Code. The provision gives such proceedings the same legal character as judicial proceedings under the specified penal law provisions and applies to proceedings under the Chapter concerning settlement of customs cases. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 28 May 2026 18:11:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1140 Proceedings under the Chapter before the Settlement Commission are deemed to be judicial proceedings for the purposes of sections 193, 196 and 228 of the Indian Penal Code. The provision gives such proceedings the same legal character as judicial proceedings under the specified penal law provisions and applies to proceedings under the Chapter concerning settlement of customs cases. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1140