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2014 (11) TMI 857 - AT - CustomsDuty drawback claim - conversion of Shipping Bills for Duty Free Goods into Shipping Bill - Held that:- situation is not covered by any of the sub-clauses, namely (a), (b) or (c) above. In view of this position, the matter cannot be decided by the Single Member Bench and must be heard by the Division Bench - the matter may be placed before the Division Bench in the normal course..
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