Central Act

127M

Section 127M. Proceedings before Settlement Commission to be judicial proceedings.

The Customs Act, 1962

In forceAll India (Central Act)

127M. Proceedings before Settlement Commission to be judicial proceedings. Any proceedings under this Chapter before the Settlement Commission shall be 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 (45 of 1860).