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    <description>The Commission settled the duty liability at Rs. 37,15,561, already paid by the applicants, granting them immunity from fines, penalties, interest, and prosecution under the Customs Act, 1962. The Revenue was directed to return the Bank Guarantee to the applicants, with a caution that the settlement order would be void if obtained through fraud or misrepresentation.</description>
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      <description>The Commission settled the duty liability at Rs. 37,15,561, already paid by the applicants, granting them immunity from fines, penalties, interest, and prosecution under the Customs Act, 1962. The Revenue was directed to return the Bank Guarantee to the applicants, with a caution that the settlement order would be void if obtained through fraud or misrepresentation.</description>
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