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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Kar Vivad Samadhan settlement absolves customs duty and grants immunity from customs prosecution; it excludes relief from trade law actions.</h1> Settlement under the Kar Vivad Samadhan Scheme relieves the licence holder solely of customs duty liability and grants immunity from prosecution under the Customs Act, 1962; it does not bar or otherwise affect actions by the foreign trade regulator under the Foreign Trade (Development and Regulation) Act, Exim Policy, or Handbook of Procedures, and licence holders remain subject to DGFT proceedings including regularisation.

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