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    <title>Settlement Commission Can&#039;t Rule on Cigarette Application Under Customs Act Chapter XIV, Section 123.</title>
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    <description>Maintainability of Settlement Commission - applicability of Section 123 of CA on cigarettes - by no stretch of imagination it can be said that the Settlement Commission had any power, jurisdiction and authority to decide an application preferred by the respondent under Chapter XIV of the Customs Act, 1962.</description>
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