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2008 (5) TMI 40 - CESTAT, CHENNAIExport of prohibited good ‘charcoal’ - Even if ‘let export order’ has not been issued, goods will be treated as ‘export goods’ if they been brought to customs area - when a shipping is filed and the goods are brought to Customs area, attempt to export the goods starts and, at such stage, the goods attain the status of “export goods” – confiscation and penalty are correct
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