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    <description>The Settlement Commission accepted the applicant&#039;s disclosure of duty liability of Rs. 57,94,748, granting immunity from penalties, interest, and prosecution under the Customs Act, 1962. The Commission directed the applicant to deposit the balance amount and noted that the disclosure, although based on a presumed PFY content rate, was considered full and true. Immunity was contingent on the order not being obtained through fraud or misrepresentation, with pending proceedings with the DGFT yet to be resolved.</description>
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      <description>The Settlement Commission accepted the applicant&#039;s disclosure of duty liability of Rs. 57,94,748, granting immunity from penalties, interest, and prosecution under the Customs Act, 1962. The Commission directed the applicant to deposit the balance amount and noted that the disclosure, although based on a presumed PFY content rate, was considered full and true. Immunity was contingent on the order not being obtained through fraud or misrepresentation, with pending proceedings with the DGFT yet to be resolved.</description>
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