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2015 (1) TMI 1349 - CESTAT, CHENNAISmuggling - export of sandalwood chips - Certificate of origin of the goods produced by the appellants was fake and fabricated - Held that: - Perusal of the grounds of appeal and pleadings of the appellants in the appeal memorandum, no where discloses that the certificate produced by it was genuine - There is nothing on the record to show that the appellant has not defraud customs. Modus operandi of the appellants exhibits that it had a predetermined mind to defraud Revenue - appeal dismissed - decided against appellant.
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