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of <h1>Customs Commissioner's appeal on garment mis-declaration rejected due to jurisdiction issue.</h1> The appellate tribunal rejected the Commissioner of Customs' appeal on the mis-declaration of garment composition for export, ruling it lacked ... Appeal to Appellate Tribunal - Jurisdiction - Duty Drawback The Commissioner of Customs filed an appeal against an order regarding mis-declaration of garment composition for export. The appellate tribunal ruled that it did not have jurisdiction to entertain the appeal related to payment of drawback under Chapter X of the Customs Act. The appeal was rejected as not maintainable.
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