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2008 (3) TMI 147 - CESTAT, CHENNAICommissioner is not justified in relying solely on the Port Trust records to find that Shipping Bill covered goods different from the ones shipped – goods involved in all cases were examined and duly cleared for export u/s 51 – concerned officer issued let export order & made report on the dates appearing in the Shipping Bill & only after examining goods - Moreover, it is on record that sale proceeds against the exports were received – drawback claim not rejectable – confiscation not justified
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