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    <title>2001 (10) TMI 633 - SETTLEMENT COMMISSION, CUSTOMS &amp; CENTRAL EXCISE, N</title>
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    <description>The case involved the settlement of a dispute regarding the importation of a car under a Customs Act provision. The applicant was ordered to pay the admitted duty amount and an additional sum, with evidence required. The valuation of the imported car was disputed, leading to a recalculated duty payable. The applicant was granted immunity from prosecution and penalty due to cooperation and admission of guilt. A fine was imposed instead of confiscation for customs violations. The settlement required payment of outstanding amounts within 30 days for the release of the car, with immunity subject to the absence of fraud or misrepresentation.</description>
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    <pubDate>Mon, 15 Oct 2001 00:00:00 +0530</pubDate>
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      <description>The case involved the settlement of a dispute regarding the importation of a car under a Customs Act provision. The applicant was ordered to pay the admitted duty amount and an additional sum, with evidence required. The valuation of the imported car was disputed, leading to a recalculated duty payable. The applicant was granted immunity from prosecution and penalty due to cooperation and admission of guilt. A fine was imposed instead of confiscation for customs violations. The settlement required payment of outstanding amounts within 30 days for the release of the car, with immunity subject to the absence of fraud or misrepresentation.</description>
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