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2007 (11) TMI 153 - CESTAT, CHENNAIContainer was stuffed with prohibited good Red Sander Wood Logs but was declared having granite cobble stones - Custom House Agent handled the documents for the export of Granite Cobble Stones the declared cargo and have admitted that their clerk was present at time of loading of the container - no evidence to show that the CHA connived in substituting the declared cargo – no abetment of attempt of illegal export – penalty set aside
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