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2008 (6) TMI 166 - HC - CustomsDrawback - re-export - all the three authorities have concurrently come to the conclusion that the goods which are being re-exported are not identified as the goods which have been imported into India. It is not open to this Court to travel beyond such findings of fact considering the scope of petition under Article 226 of the Constitution. On interpretation of the provisions also, the view adopted by the respondent-authorities does not call for any interference – petition fails and is rejected
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