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2004 (8) TMI 283 - AT - CustomsExtract: .......se Duty vide Section 3 of the Act 55 of 1976, the same can be levied and recovered under the provisions of Section 3 of the Custom Tariff Act, 1975. (e) When levy is being upheld, the recovery effected cannot be refunded. The orders of the lower authority are therefore to be upheld. 4. In view of the findings herein, this appeal is to be dismissed.
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