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2005 (1) TMI 622 - SETTLEMENT COMMISSION, CUSTOMS AND CENTRAL EXCISE,Extract: .......munities are granted in terms of sub-section (1) of Section 127H of the Customs Act, 1962. This 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. Attention of the applicants is drawn to the provisions of sub-sections (2) and (3) of Section 127H ibid.
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