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2010 (9) TMI 943 - Commission - CustomsExtract: ....... the co-applicant from prosecution under the Customs Act in so far as this case is concerned. 18. This order of settlement shall be void in terms of sub-section (9) of Section 127C of the Act, if the Settlement Commission subsequently finds that it has been obtained by fraud or misrepresentation of facts. 19. All concerned are informed accordingly.
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