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Section 127M of the Customs Act - Proceedings before Settlement Commission to be judicial proceedings

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Last Updated: 08-09-2026

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).