TypeBare Act JurisdictionCentral Government Enacted1962

Customs Act, 1962 Section 127M

Proceedings Before Settlement Commission to Be Judicial Proceedings

Section Text


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).