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2010 (5) TMI 790 - CGOVT - CustomsExtract: .......pplicable Customs Duties is not a judicious option as any such act will override and render the specific Rules of Drawback as redundant. 9. Government therefore finds no infirmity in the impugned orders of lower authorities and uphold the same. 10. The revision application is thus rejected for being devoid of merits. 11. So, ordered.
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