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of <h1>Regulation 7: Allegations in Settlement Applications Must Be Stated Clearly and Supported by a Sworn Affidavit</h1> Regulation 7 of the Customs and Central Excise Settlement Commission Procedure, 2007, mandates that any fact alleged in a settlement application, which is either not reflected in or contradicts the case record, must be clearly and concisely stated. Such allegations must be supported by a duly sworn affidavit to ensure their validity and authenticity within the settlement process.
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