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2005 (3) TMI 718 - SETTLEMENT COMMISSION, CUSTOMS AND CENTRAL EXCISE,Extract: .......ompliance. 11. emsp The aforesaid settlement shall be void if it is subsequently found by Settlement Commission that it has been obtained by fraud or misrepresentation of facts. Immunity is granted under Section 127H(1) of the Customs Act, 1962. Attention of the applicant is also drawn to the provisions of sub-sections 2 and 3 of Section 127H ibid.
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