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Customs - Highlights / Catch Notes

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Refund of Duty Drawback – Petitioner had not used the word ...

Customs

September 26, 2013

Refund of Duty Drawback – Petitioner had not used the word “manufacturer” or stated that he had got the goods/garments manufactured on job work. Thus, it can be argued that there was no fraud, suppression of facts or misdeclaration by the petitioner. - HC

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