https://www.taxtmi.com/caselaws?id=928 The Settlement Commission in Mumbai granted immunity from prosecution to applicants involved in a cigarette smuggling case. The applicants admitted to duty liability and settled the matter under Section 127B of the Customs Act. The settlement terms included a personal deposit, adjustment of duty liability, fines for attempted smuggling, and penalties. Immunities were granted under Section 127H, with a caution against fraud. The settlement allowed for the refund of the balance amount from the sale proceeds after adjustments, ensuring compliance with the conditions set forth. en-us Tue, 18 Apr 2006 00:00:00 +0530 Sun, 13 Apr 2008 19:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=928 The Settlement Commission in Mumbai granted immunity from prosecution to applicants involved in a cigarette smuggling case. The applicants admitted to duty liability and settled the matter under Section 127B of the Customs Act. The settlement terms included a personal deposit, adjustment of duty liability, fines for attempted smuggling, and penalties. Immunities were granted under Section 127H, with a caution against fraud. The settlement allowed for the refund of the balance amount from the sale proceeds after adjustments, ensuring compliance with the conditions set forth. Case-Laws Customs Tue, 18 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=928