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2006 (4) TMI 335 - AT - CustomsExtract: ....... can only report to the DGFT when there is discrepancy between the goods declared and those exported. To put it in different words, the Customs authorities have no powers to reduce the rate from 4 to 2 , In the result, we allow the appeal with consequential relief, if any, by setting aside the impugned order. (Pronounced in open Court on 26-4-2006)
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