Section 127M
- Document type
- Other
- Reference no.
- 00
- Dated
- Category
- Customs Act, 1962
Porceedings before Settlement Commission to be judicial proceedings.
SECTION 127M.
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)