2[(1)] 3[Where 4***]
(i)an order of settlement 5*** 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
6[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 5*** 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.
7* * * * *