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2002 (12) TMI 543 - SETTLEMENT COMMISSION, CUSTOMS & CENTRAL EXCISE, CExtract: .......imilarly, the above immunities are also liable to be withdrawn, if it comes to the notice of this Bench at any time that in obtaining the settlement particulars material for settlement have been withheld or the settlement has been obtained by any fraudulent means. Attention is drawn to sub-sections (2) and (3) of Sec. 127H of the Customs Act, 1962.
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