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    <description>The Bench rejected the application for withdrawal of immunity granted to the respondent, M/s. Frost International Ltd., by the Settlement Commission. The decision was based on the lack of merit in the Revenue&#039;s contentions and a comprehensive examination of the facts presented during the proceedings under the Customs Act. The Commission found that the arguments raised were not new, and the respondent had cooperated during the investigation, leading to the rejection of the Review Application filed by the Revenue challenging the settlement order.</description>
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      <description>The Bench rejected the application for withdrawal of immunity granted to the respondent, M/s. Frost International Ltd., by the Settlement Commission. The decision was based on the lack of merit in the Revenue&#039;s contentions and a comprehensive examination of the facts presented during the proceedings under the Customs Act. The Commission found that the arguments raised were not new, and the respondent had cooperated during the investigation, leading to the rejection of the Review Application filed by the Revenue challenging the settlement order.</description>
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