Bar on subsequent application for settlement in certain cases
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....ticulars of his duty liability; or 5[Explanation.- In this clause, the concealment of particulars of duty liability relates to any such concealment made from the officer of customs.] (ii) after the passing of an order of settlement 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 ....
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....t;sub-section (7)", the words, figures, brackets and letter "as it stood immediately before the commencement of section 102 of the Finance Act, 2007 [22 of 2007.] or sub-section (5) of section 127C" has been inserted vide Finance Act, 2010 w.e.f 08.05.2010. 4. sub-section (2) has been omitted vide Finance Act, 2010 w.e.f 08.05.2010, before it was read as, "[(2) Where an applic....