Custom Act, 1962
127L. BAR ON SUBSEQUENT APPLICATION FOR SETTLEMENT IN CERTAIN CASES. –
(i ) an order of settlement passed under sub-section(7)of section l27C provides for the imposition of a penalty on the applicant under section 127B for settlement, on the ground of concealment of particulars of his duty liability; or
(ii) after the passing of an order of settlement under said sub-section (7) in relation to a case, such person is convicted of any offence under this Act in relation to that case; or
(iii) the case of such person is sent back to the proper officer by the Settlement Commission under section 127-1, then such person shall not be entitled to apply for settlement under section 127B in relation to any other matter.