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2011 (9) TMI 770 - AT - CustomsExport of prohibited goods - export of milk powders (including skimmed milk powder, whole milk powder, dairy whitener and infant milk foods) - Notification No. 37(RE-2010)/2009-2014, dated 24-3-11 - held that:- While the export of the Casein and milk powder had been prohibited by Ministry of Commerce dated 18-2-2011 in terms of Notification dated 24-3-2011, the export of those consignments of milk powder and casein products were permitted/provided the export consignments were to be handed over to the Customs House for examination and for let export order on or before 18-2-2011. In this case, the goods, in question, had been presented for examination to the jurisdictional central excise officers on 18-2-2011 and examination had been completed on that date itself and as discussed above, this examination was on the basis of permission in this regard given by the concerned Customs House. - the goods in question are covered by the relaxation under Ministry of Commerce Notification No. 37(RE-2010)/2009-2014, dated 24-3-11. - Decided in favor of assessee.
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