Power not to recover duties not levied or short-levied as a result of general practice.

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Full Text of the Document

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....actice was, or is, generally prevalent regarding levy of duty (including non-levy thereof) on any goods imported into, or exported from, India; and (b) that such goods were, or are, liable - (i) to duty, in cases where according to the said practice the duty was not, or is not being, levied, or (ii) to a higher amount of duty than what was, or is being, levied, according to the said practice, ....