Home Case Index All Cases Customs Customs + HC Customs - 2010 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (6) TMI 411 - HC - CustomsConfiscation – Misdeclaration of export – muriate of Potash - As per the specifications of the Fertiliser (Control) Order, 1985, Potassium Chloride (Muriate of Potash) must contain minimum 60% by weight of Water Soluble Potash content - report itself suggests to get expert opinion from Regional Fertilizer Control Laboratory to find out as to whether the sample is classifiable as Muriate of Potash - Though the report mentions the percentage of Water Soluble Potash as K2O in the samples, no opinion is expressed in it stating that the samples are of Potassium Chloride (Muriate of Potash) - The Detaining Authority, in the grounds of detention, having alleged violation of the provisions of Fertiliser (Control) Order, cannot rely on the Analysis Report of a Laboratory, which is not notified under Order - Counsel appearing for the petitioner, the conclusion of the Detaining Authority that the consignment was Potassium Chloride (Muriate of Potash), was based on erroneous interpretation of the report of the Custom House Laboratory and based on the report of a laboratory not notified as per Fertilizer Control Rules and the order of detention was vitiated by total non-application of mind
|