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    <description>The Settlement Commission found the application maintainable for Shri Idulla Babu Rao&#039;s imported car case, allowing proceedings under Section 127C(1) due to the show cause notice issuance. The applicant&#039;s duty liability was adjusted, and immunities granted under Section 127H(1) of the Customs Act, settling duty, fines, and penalties. The terms included non-availment of benefits under a Public Notice and compliance with Section 127H(3) provisions.</description>
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      <description>The Settlement Commission found the application maintainable for Shri Idulla Babu Rao&#039;s imported car case, allowing proceedings under Section 127C(1) due to the show cause notice issuance. The applicant&#039;s duty liability was adjusted, and immunities granted under Section 127H(1) of the Customs Act, settling duty, fines, and penalties. The terms included non-availment of benefits under a Public Notice and compliance with Section 127H(3) provisions.</description>
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