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    <title>2019 (3) TMI 1827 - SETTLEMENT COMMISSION, CUSTOMS, CENTRAL EXCISE AND SERVICE TAX, CHENNAI</title>
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    <description>The Settlement Commission confirmed the applicant&#039;s misdeclaration of Drawback Tariff Classification, leading to ineligible duty drawback claims. Despite paying the demanded amount and penalties, the applicant sought immunity from further penalties and prosecution. The Commission granted partial immunity, reduced the penalty, and settled the case by confirming the duty drawback differential and interest. Emphasizing compliance, the Commission&#039;s decision aimed to resolve the matter fairly based on the applicant&#039;s cooperation and disclosure.</description>
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      <title>2019 (3) TMI 1827 - SETTLEMENT COMMISSION, CUSTOMS, CENTRAL EXCISE AND SERVICE TAX, CHENNAI</title>
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      <description>The Settlement Commission confirmed the applicant&#039;s misdeclaration of Drawback Tariff Classification, leading to ineligible duty drawback claims. Despite paying the demanded amount and penalties, the applicant sought immunity from further penalties and prosecution. The Commission granted partial immunity, reduced the penalty, and settled the case by confirming the duty drawback differential and interest. Emphasizing compliance, the Commission&#039;s decision aimed to resolve the matter fairly based on the applicant&#039;s cooperation and disclosure.</description>
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