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2001 (9) TMI 1072 - SETTLEMENT COMMISSION, CUSTOMS AND CENTRAL EXCISE,Extract: .......erms of Section 127H, ibid. 5. Immunity from prosecution under Customs Act, 1962 is also given in terms of Section 127H of the Customs Act. 6. The settlement shall become void if it is subsequently found that the settlement has been obtained by fraudulent means. Attention of the applicant is also drawn to sub-section (3) of Section 127H of the Act.
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