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    <title>2001 (8) TMI 362 - SETTLEMENT COMMISSION CUSTOMS &amp; CENTRAL EXCISE, MU</title>
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    <description>The Settlement Commission allowed the case to proceed under Section 127C(1) of the Customs Act, 1962, and ordered the adjustment of the admitted duty liability against the encashed bank guarantee. The Commission emphasized the importance of its role in resolving disputes and facilitating settlements in accordance with legislative intent, highlighting the objectives of the Settlement Commission and the need for a harmonious interpretation of relevant provisions.</description>
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