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    <description>The Settlement Commission rejected an application by M/s. Raghu&#039;s Exports due to misdeclaration of value and failure to meet eligibility conditions under the Customs Act, 1962. The rejection was based on discrepancies in duty liability amounts, lack of pending appeal on duty paid, and failure to satisfy the definition of a &#039;case&#039; under the Act. The decision aligned with the Act&#039;s provisions and criteria for settlement applications.</description>
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