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2002 (10) TMI 645 - SETTLEMENT COMMISSION, CUSTOMS & CENTRAL EXCISE, MExtract: ....... granted. Accordingly, the Commission grants immunity from prosecution under the Customs Act, 1962 and the Indian Penal Code (45 of 1860) to the applicant so far as this case is concerned. 33. emsp This order of settlement shall be void if the Settlement Commission subsequently finds that it has been obtained by fraud or misrepresentation of facts.
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