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of <h1>Customs Immunity Scheme Allows Full Disclosure, Conditional Pardon for Duty Violations Under Specific Compliance Rules</h1> The statutory provision outlines the Settlement Commission's authority to grant immunity from prosecution and penalties in customs-related cases. If an applicant fully discloses duty liability and cooperates with proceedings, the Commission may conditionally grant immunity. However, immunity can be withdrawn if the person fails to pay specified amounts, violates conditions, conceals material information, or provides false evidence. From April 1, 2025, the Interim Board will exercise these powers. The provision aims to encourage voluntary disclosure and cooperation in resolving customs-related legal matters.
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