Section 127J of the Customs Act, 1962 – Order of Settlement to be conclusive

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Section 127J: Order of Settlement to be conclusive

Every order of settlement passed under sub-section 1[(5)] of section 127C shall be conclusive as to the matters stated therein and no matter covered by such order shall, save as otherwise provided in this Chapter, be reopened in any proceeding under this Act or under any other law for the time being in force.

Source: official text of The Customs Act, 1962 as published on India Code (PDF). All sections of the Customs Act, 1962.

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