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    <title>2014 (5) TMI 23 - DELHI HIGH COURT</title>
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    <description>The court dismissed the writ petition, upholding the revisional authority&#039;s decision to set aside the Collector of Customs (Appeals) order. The judgment emphasized the importance of complying with the statutory provisions under the Customs Act and the necessity of meeting the essential requirements, such as obtaining a &#039;Let Export&#039; order under section 51, for claiming drawback within the specified time limits.</description>
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