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2002 (6) TMI 221 - SETTLEMENT COMMISSION, CUSTOMS & CENTRAL EXCISE, CExtract: .......ustoms Act, 1962. In case, if at any time it comes to the notice of the Settlement Commission, that the immunities have been obtained by any fraudulent means, then these immunities are liable to be withdrawn. The attention of the main applicant and co-applicants is also drawn to the sub-sections (2) and (3) of Section 127H of the Customs Act, 1962.
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