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2011 (5) TMI 795 - CESTAT, KOLKATAMis-declaration – Held that:- goods were entered for export and were mis-declared as musical instruments and handicrafts whereas on examination the same were found to be sawn timber in different sizes, lower appellate authority has also found that there are other contraventions in regard to export policy even for export of sawn timber, no justification for reduction in the redemption fine and the penalty determined by the lower appellate authority, Appeal is rejected
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