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).
CHAPTER XIVA SETTLEMENT OF CASES
Section 127M: Proceedings before Settlement Commission to be judicial proceedings
Supreme Court judgments on the Customs Act, latest first, with headnotes: LegalFirms