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    <title>2007 (6) TMI 463 - SETTLEMENT COMMISSION, CUSTOMS AND CENTRAL EXCISE,</title>
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    <description>The judgment concluded in favor of the applicants, finding that the Department&#039;s allegations lacked concrete evidence. The applicants were deemed to have complied with regulations, with the Department failing to prove forgery or diversion of goods. The duty liability was settled at the admitted amount, with the applicants granted immunities from fines, penalties, and prosecution. However, they were required to pay simple interest on the duty liability. The settlement was contingent on no material particulars being withheld or false evidence provided.</description>
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      <description>The judgment concluded in favor of the applicants, finding that the Department&#039;s allegations lacked concrete evidence. The applicants were deemed to have complied with regulations, with the Department failing to prove forgery or diversion of goods. The duty liability was settled at the admitted amount, with the applicants granted immunities from fines, penalties, and prosecution. However, they were required to pay simple interest on the duty liability. The settlement was contingent on no material particulars being withheld or false evidence provided.</description>
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