Finance Act 2007 Section 103 - Bare Act |
| State | Central Government |
| Year | 2007 |
| Section Title | Amendment of Section 127e |
In section 127E of the Customs Act, after the proviso, the following proviso shall be inserted with effect from the 1st day of June, 2007, namely:--
"Provided further that no proceeding shall be reopened by the Settlement Commission under this section in a case where an application under section 127B is made on or after the 1st day of June, 2007.".