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    <title>2003 (8) TMI 439 - SETTLEMENT COMMISSION, CUSTOMS &amp; CENTRAL EXCISE, N</title>
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    <description>The Settlement Commission addressed the settlement of customs duty liability, exemption claim, penalty imposition, interest waiver, and refund of excess deposit in a case involving the sale of imported goods in violation of exemption conditions. The Commission granted immunity from prosecution and penalty, while directing the payment of interest and refunding the excess deposit. The decision emphasized compliance with statutory provisions and the consequences of fraudulent practices.</description>
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      <description>The Settlement Commission addressed the settlement of customs duty liability, exemption claim, penalty imposition, interest waiver, and refund of excess deposit in a case involving the sale of imported goods in violation of exemption conditions. The Commission granted immunity from prosecution and penalty, while directing the payment of interest and refunding the excess deposit. The decision emphasized compliance with statutory provisions and the consequences of fraudulent practices.</description>
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