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2019 (2) TMI 1052 - MADRAS HIGH COURTPenalty - the appellants were not aware of the export restrictions and further they have not chosen to redeem the goods of value of ₹ 51,60,400/- - technical violation of wrong declaration of the products sought to be exported - Held that:- They provided the bills in the name of M/s.Raj Oil Traders and have shipped 250 MTs of Industrial salt chemical grade to Malaysia till date. Further, in the reply to the show cause notice also, the appellant had pointed out that they never contested the allegations of the Department about the non-existence of the companies, which are said to have supplied the goods. Even at the time of examination also, it was not disputed about the technical nature of the classification and till such time, the appellant was not of the concrete opinion that it was only industrial salt. Furthermore, the appellant pointed out that as per the Fertilizer Control Order, 1985, the Test Report by the customs was not an authenticated one and the test was not conducted properly as per the specification under the said control order. The Tribunal took note of the fact that the appellant has not redeemed the goods which are valued nearly at ₹ 52,00,000/-, thus, the penalty can be reduced - the penalty imposed on the appellant at ₹ 7,00,000/- is reduced to ₹ 2,00,000/- - Appeal allowed in part.
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