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    <description>The Settlement Commission confirmed the duty and interest liabilities paid by the main applicant, a manufacturer of medical diagnostic equipment, under various Customs Notifications. Immunity from penalties and prosecution was granted due to the applicant&#039;s cooperation, voluntary payment, and explanation for non-utilization of goods. The seized parts were ordered to be released, and no fine was imposed. The Commission emphasized the need for accountability despite granting immunities, settling the case under Section 127H of the Customs Act.</description>
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