Customs Act, 1962 — Chapter XIVA: Settlement of Cases
127-I. Power of Settlement Commission to send a case back to the proper officer
If, at any stage of proceedings, the Settlement Commission is of the opinion that a party has not co-operated or made a full and true disclosure, it may send the case back to the proper officer who would have had jurisdiction but for the application to the Commission, and that officer shall proceed with the case as if no application had been made.
