https://www.taxtmi.com/caselaws?id=108988 The Settlement Commission settled the additional duty liability at Rs. 2,96,245, which had already been paid by the applicant. The applicant received full immunity from penalty, fine, interest, and prosecution under the Customs Act, 1962, due to their full and true disclosure of duty liability and cooperation during the proceedings. The Commission emphasized that the settlement order would be void if obtained through fraud or misrepresentation of facts, ensuring the integrity of the settlement process. en-us Tue, 13 May 2003 00:00:00 +0530 Thu, 05 Apr 2012 12:53:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108988 The Settlement Commission settled the additional duty liability at Rs. 2,96,245, which had already been paid by the applicant. The applicant received full immunity from penalty, fine, interest, and prosecution under the Customs Act, 1962, due to their full and true disclosure of duty liability and cooperation during the proceedings. The Commission emphasized that the settlement order would be void if obtained through fraud or misrepresentation of facts, ensuring the integrity of the settlement process. Case-Laws Customs Tue, 13 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108988