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of <h1>Regulation 7 requires facts in settlement applications to be stated with a sworn affidavit if not evident or contradictory.</h1> Regulation 7 of the Customs and Central Excise Settlement Commission Procedure, 2007, mandates that any fact alleged in a settlement application, which is not evident from or contradicts the case record, must be explicitly stated and supported by a duly sworn affidavit.
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