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    <title>2012 (11) TMI 828 - KERALA HIGH COURT</title>
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    <description>The High Court upheld the rejection of the appellant&#039;s claim under Rule 12 of the Duty Drawback Rules, emphasizing the availability of the statutory appeal process under Section 129A of the Customs Act. The Court found no irregularities in the proceedings and dismissed the Writ Appeal, directing the appellant to pursue the statutory remedy, including the option to file an appeal with a petition to condone any delay.</description>
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