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1983 (2) TMI 310 - AT - CustomsExtract: .......ial reasons. We do not think that such a power is exercisable by a subordinate authority like the Appellate Collector and if in any particular case it was done so, we should think that it was done without jurisdiction. The claim for drawback has been correctly rejected by the Assistant Collector and the Appellate Collector. The appeal is dismissed.
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