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2008 (6) TMI 157 - AT - CustomsAppellant exporting the goods by mis-declaring the same as fabric made of Spun yarn to get benefit of S. No. 46-A of DEPB scheme – impugned order that further claim made by appellant at S. No. 47-A should be decided by the DGFT authorities, is justified - goods were allowed to be exported on provisional basis subject to the test report. As per the test report, the goods were not as per the declaration made in the shipping bill; therefore, goods are liable for confiscation & redemption fine
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