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Overvaluation Allegation in Duty Drawback Case: Market Inquiry Criticized for Excluding Manufacturers, Benefit Granted to Appellant.

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....Excess duty drawback – allegation of overvaluation - market enquiry was not done with any manufacturer of trouser, That was done with traders without demonstrating whether they have at any time dealt with the goods of the appellant and whether they had any experience as manufacturer - benefit allowed - AT....