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2005 (5) TMI 596 - SETTLEMENT COMMISSION, CUSTOMS AND CENTRAL EXCISE,Extract: .......foresaid settlement shall be void if it is subsequently found by Settlement Commission that it has been obtained by fraud or mis-representation of facts. The immunity is 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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