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2002 (12) TMI 523 - Commission - CustomsExtract: ....... from imposition of fine and penalty to the applicants. 8. emsp (4) Prosecution The applicants are given immunity from prosecution under the Customs Act, 1962 and the Indian Penal Code (45 of 1860). The 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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