Customs Act, 1962 — Chapter XIVA: Settlement of Cases
127H. Power of Settlement Commission to grant immunity from prosecution and penalty
- The Settlement Commission may, if satisfied that an applicant has co-operated with it in the proceedings and made a full and true disclosure of his duty liability, grant immunity from prosecution for any offence under this Act, and either wholly or partly from imposition of any penalty, fine and interest, subject to conditions it thinks fit — except in cases of prosecution already instituted before the application was made.
- Immunity granted may be withdrawn if the person fails to comply with the conditions, or thereafter gives false evidence or otherwise does not co-operate; the person may thereupon be tried for the offence relating to the matter covered by the immunity.
