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    <title>2002 (6) TMI 271 - SETTLEMENT COMMISSION, CUSTOMS &amp; CENTRAL EXCISE, C</title>
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    <description>The Settlement Commission was mandated to entertain and settle the case entirely, including all related proceedings, despite objections by the Revenue. The Commission must consider the application in full, especially when one of the proceedings is pending with the appellate authority. The applicant&#039;s plea for installment payments was partially accepted, with a modified payment schedule considering financial difficulties, and the requirement to maintain a Bank Guarantee until final settlement. The judgment addressed duty liability discrepancies, legal interpretations, and financial considerations in settling cases related to non-fulfillment of export obligations and duty payments under the Customs Act.</description>
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