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2005 (5) TMI 605 - SETTLEMENT COMMISSION, CUSTOMS AND CENTRAL EXCISE,Extract: .......ent shall be void if it is subsequently found by Settlement Commission that it has been obtained by fraud or mis shy representation of facts. The immunity/immunities is/are granted under Section 127H(1) of the Customs Act, 1962. Attention of the applicant is also drawn to the provisions of sub-Sections 2 and 3 of Section 127H, ibid, in this regard.
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