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2001 (3) TMI 974 - SETTLEMENT COMMISSION, CUSTOMS AND CENTRAL EXCISE,Extract: ....... of any penalty under this Act to which such person would have been liable, had no such immunity been granted. 16. emsp As provided in sub-section (9) of Section 127C of the Customs Act 1962, this Settlement shall become void, if it is subsequently found by the Settlement Commission that it has been obtained by fraud, or misrepresentation of facts.
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