Form and manner of application

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..... licant may, either before or after institution of prosecution, make an application under sub-section (3) of section 137 in the form appended [See Customs Series Form No. 124 in Part 5] to these rules, .....

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..... uty evaded or attempted to be evaded or amount of export incentives wrongly claimed or attempted to be claimed wrongly is more than others shall be the competent authority. ---------------- Notes:- .....

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