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    <description>An application for settlement was held admissible under section 32E(1) because the applicant disclosed duty liability, had already made part payment, and the Revenue raised no objection despite sufficient opportunity. The Commission found the statutory conditions for admission satisfied and admitted the case. It then directed the assessee to deposit the balance duty and to file further submissions on the disputed demand, penalty, interest, and related action.</description>
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      <description>An application for settlement was held admissible under section 32E(1) because the applicant disclosed duty liability, had already made part payment, and the Revenue raised no objection despite sufficient opportunity. The Commission found the statutory conditions for admission satisfied and admitted the case. It then directed the assessee to deposit the balance duty and to file further submissions on the disputed demand, penalty, interest, and related action.</description>
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