Settlement
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....nt to be paid by the person to whom a notice has been issued and who has opted for settlement, and has admitted the contravention specified in the notice, in the following cases, namely:- (i) where ....
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.... conditions as specified in the policy and has not misutilised the said imported goods; or (iii) where the person importing the goods has not fulfilled the export obligation and has not misutilised ....


TaxTMI
TaxTMI