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https://www.scconline.com/blog/post/2023/09/19/delhi-hc-drawback-beneifts-available-for-gold-exports-provided-additional-duty-is-paid-u-s-3-of-customstariffs-act-legal-news/
Drawback benefits available on gold exports despite non-payment of basic custom duty, if additional duty is paid during import: Delhi High Court
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