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    <title>2006 (7) TMI 545 - SETTLEMENT COMMISSION, CUSTOMS AND CENTRAL EXCISE,</title>
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    <description>The case involved M/s. Mccoy Clothing admitting to inadvertently claiming ineligible duty drawback under the Customs Act. They cooperated, made payments, and sought settlement for duty liability amounting to Rs. 31,11,173. The Bench granted immunity from interest, penalty, and prosecution, provided full disclosure was maintained. The settlement was made under Section 127C(1) of the Customs Act, with immunities granted under Section 127H(1), subject to compliance with specified provisions.</description>
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      <description>The case involved M/s. Mccoy Clothing admitting to inadvertently claiming ineligible duty drawback under the Customs Act. They cooperated, made payments, and sought settlement for duty liability amounting to Rs. 31,11,173. The Bench granted immunity from interest, penalty, and prosecution, provided full disclosure was maintained. The settlement was made under Section 127C(1) of the Customs Act, with immunities granted under Section 127H(1), subject to compliance with specified provisions.</description>
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