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2002 (3) TMI 341 - SETTLEMENT COMMISSION, CUSTOMS & CENTRAL EXCISE, MExtract: .......ution under the Customs Act, 1962, the India Penal Code (45 of 1860), the Central Excise Act, 1944, and Foreign Trade (Regulation) Act on the matters covered in this application. 16. emsp This order of settlement shall be void if it is subsequently found by the Settlement Commission that it has been obtained by fraud or mis-representation of facts.
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