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Form and manner of application

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..... (1) An applicant may, either before or after institution of prosecution, make an application under sub-section (3) of section 137 in the form appended [See Customs Series Form No. 124 in Part 5] to th .....

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..... or the amount of duty evaded or attempted to be evaded or amount of export incentives wrongly claimed or attempted to be claimed wrongly is more than others shall be the competent authority. .....

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