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    <title>2018 (1) TMI 1449 - SETTLEMENT COMMISSION, CUSTOMS, CENTRAL EXCISE AND SERVICE TAX, NEW DELHI</title>
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    <description>The Bench found the applicant liable for violating post-import conditions, leading to the seizure and confiscation of the imported machine. The applicant admitted to the violation, paid the demanded Customs duty and interest, and was imposed with penalties. However, the applicant and co-applicant were granted immunity from prosecution under the Customs Act upon complying with the specified payment terms within 30 days. Failure to adhere to the conditions may result in the withdrawal of immunities.</description>
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      <description>The Bench found the applicant liable for violating post-import conditions, leading to the seizure and confiscation of the imported machine. The applicant admitted to the violation, paid the demanded Customs duty and interest, and was imposed with penalties. However, the applicant and co-applicant were granted immunity from prosecution under the Customs Act upon complying with the specified payment terms within 30 days. Failure to adhere to the conditions may result in the withdrawal of immunities.</description>
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