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2016 (12) TMI 1623 - AT - CustomsExport of prohibited item - “Kerao” - Revenue claimed that the goods are a kind of pulse and is prohibited for import whereas case of respondents are that the subject goods were under category of vegetables - Held that: - The original adjudicating authority dropped the proceedings mainly on the ground that relied upon test report is not that of the true representative of the goods alleged to have been attempted for export - there are no substantial reasonings given by the department to reverse the findings given by the Commissioner (Appeals) in the impugned Order-in-Appeal. When there are no substantial reasons available to contradict the findings of the Commissioner (Appeals), the order passed by the Commissioner (Appeals) is agreed upon - appeal dismissed - decided against Revenue.
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