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    <title>2003 (12) TMI 344 - CESTAT, CHENNAI</title>
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    <description>The appellate tribunal upheld the decision to confiscate the goods and impose a penalty on the appellant for attempting to export sandalwood items that did not meet the criteria for permitted exports as outlined in the Exim Policy and the Negative List of Exports. The expert opinions and lack of evidence supporting the appellant&#039;s classification played a crucial role in the tribunal&#039;s decision to dismiss the appeal.</description>
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      <description>The appellate tribunal upheld the decision to confiscate the goods and impose a penalty on the appellant for attempting to export sandalwood items that did not meet the criteria for permitted exports as outlined in the Exim Policy and the Negative List of Exports. The expert opinions and lack of evidence supporting the appellant&#039;s classification played a crucial role in the tribunal&#039;s decision to dismiss the appeal.</description>
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