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    <title>2001 (9) TMI 400 - SETTLEMENT COMMISSION, CUSTOMS and CENTRAL EXCISE,</title>
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    <description>The Settlement Commission ordered M/s. Shri Agarwal Trading Co. to pay the balance duty amount from sale proceeds, granting immunity from fines, penalties, and interest under the Customs Act, 1962. Immunity from prosecution under FERA was allowed, but not under other laws due to ongoing proceedings. The Commission emphasized that immunity would be void if obtained through fraud.</description>
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      <description>The Settlement Commission ordered M/s. Shri Agarwal Trading Co. to pay the balance duty amount from sale proceeds, granting immunity from fines, penalties, and interest under the Customs Act, 1962. Immunity from prosecution under FERA was allowed, but not under other laws due to ongoing proceedings. The Commission emphasized that immunity would be void if obtained through fraud.</description>
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