Section 127M of the Customs Act, 1962 – Proceedings before Settlement Commission to be judicial proceedings

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Section 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).

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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