an order of settlement passed under sub-section (7) of section 127-C provides for the imposition of a penalty on the applicant under section 127-B for settlement, on the ground of concealment of particulars of his duty liability; or

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

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 127-B in relation to any other matter.

(2)

[ Where an applicant has made an application under sub-section (1) of section 127-B, on or after the 1st day of June, 2007 and if such application has been allowed to be proceeded with under sub-section (1) of section 127-C, such applicant shall not be entitled to apply for settlement under section 127-B in relation to any other matter:

Provided that such applicant shall not be prevented from filing an application for settlement if the issue in the subsequent application is, but for the period of dispute and amount, identical to the issue in respect of which the earlier application is pending before the Settlement Commission.] [ Inserted by Act 22 of 2007, Section 108 (w.e.f. 1-6-2007).]

Prior to its omission, Section 127-MA read as under:-" 127-MA. Certain persons who have filed appeals to the Appellate Tribunal entitled to make applications to the Settlement Commission.-(1) Notwithstanding anything contained in this Chapter, any person who has filed an appeal to the Appellate Tribunal under this Act, on or before the 29th day of February, 2000 and which is pending, shall, on withdrawal of such appeal from the Appellate Tribunal, be entitled to make an application to the Settlement Commission to have his case settled under this Chapter:

Provided that no such person shall be entitled to make an application under this section in a case where the Commissioner of Customs or any officer on his behalf has, on or before the date on which the Finance Act, 2000 receives the assent of the President, applied to the Appellate Tribunal for the determination of such points arising out of the decision or order specified by the Board in its order under sub-Section (1) of Section 129-D or filed an appeal under sub-Section (2) of Section 129-A, as the case may be.

(2) Any person referred to in sub-Section (1) may make an application to the Appellate Tribunal for permission to withdraw the appeal.

(3) On receipt of an application under sub-Section (2), the Appellate Tribunal shall grant permission to withdraw the appeal.

(4) Upon withdrawal of the appeal, the proceedings in appeal immediately before such withdrawal shall, for the purposes of this Chapter, be deemed to be a proceeding pending before a proper officer.

(5) An application to the Settlement Commission under this Section shall be made within a period of thirty days from the date on which the order of the Appellate Tribunal permitting the withdrawal of the appeal is communicated to the person.

(6) An Application made to the Settlement Commission under this Section shall be deemed to be an application made under sub-Section (1) of Section 127-B and the provisions of this Chapter, except sub-Section (11) of Section 127-C and sub-Section (1) of Section 127-I, shall apply accordingly.

(7) Where an application made to the Settlement Commission under this Section is not entertained by the Settlement Commission, then, the appeal shall be deemed to have been revived before the Appellate Tribunal and the provisions contained in Section 129-A, Section 129-B and Section 129-C shall, so far as may be, apply accordingly.

(8) The Settlement Commission may, if it is of opinion that any person who made an application under sub-Section (5) has not co-operated with the proceedings before it, send the case back to the Appellate Tribunal and the provisions containing in Section 129-A, Section 129-B and Section 129-C shall, so far as may be, apply accordingly." .