Section 127M. Proceedings Before Settlement Commission to be Judicial Proceedings – Customs Act, 1962

Customs Act, 1962 — Chapter XIVA: Settlement of Cases

127M. Proceedings before Settlement Commission to be judicial proceedings

Any proceeding before the Settlement Commission is deemed to be a judicial proceeding within the meaning of sections 193 and 228, and for the purposes of section 196, of the Indian Penal Code.