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    <title>2000 (7) TMI 81 - HIGH COURT OF JUDICATURE AT MADRAS</title>
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    <description>The court upheld the third respondent&#039;s decision, denying the petitioner&#039;s claim for duty drawback on imported packing materials under Section 74 of the Customs Act. The court found that the goods had lost their identity and character as imported goods and were ineligible for the drawback. The writ petition was dismissed, and no costs were awarded.</description>
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      <description>The court upheld the third respondent&#039;s decision, denying the petitioner&#039;s claim for duty drawback on imported packing materials under Section 74 of the Customs Act. The court found that the goods had lost their identity and character as imported goods and were ineligible for the drawback. The writ petition was dismissed, and no costs were awarded.</description>
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