Explanation.—In this clause, the concealment of particulars of duty liability relates to any such concealment… — LIST OF AMENDING ACTS

[Explanation.—In this clause, the concealment of particulars of duty liability relates to any such concealment made from the officer of customs.]

7 [Explanation.—In this clause, the concealment of particulars of duty liability relates to any such concealment made from the officer of customs.] (ii) a fter the passing of an order of settlement 6 *** 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 -I, then such person shall not be entitled to apply for settlement under section 127B in relation to any other matter. 8*

Section 7