Appeal dismissed as goods not prohibited for export, no export duty chargeable.

The SC dismissed the appeal against the Tribunal's judgment, ruling that the Customs Act clause did not apply since the goods were not prohibited for export and no export duty was chargeable.

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The Supreme Court of India dismissed an appeal against a judgment by the Customs, Excise & Gold (Control) Appellate Tribunal. The Tribunal concluded that a specific clause of the Customs Act did not apply to the case as the goods were not prohibited for export and no export duty was leviable.

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