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2022 (2) TMI 1080 - AT - CustomsSmuggling - Norephedrine - misdeclaration of goods exported - prohibited goods or not - Confiscation - penalty - HELD THAT:- It has to be stated that though in the Show Cause Notice, the value of the the alleged goods in the nature of Norephedrine was estimated and arrived at ₹ 12 crores, the adjudicating authority in his findings recorded in para 32 has worked the price of 337 kilograms of Norephedrine to be ₹ 3,13,511/- only. The department has not filed any appeal against this finding of valuation arrived by the adjudicating authority. The main ground raised by the appellant is that the test report cannot be accepted as conclusive evidence to establish that the goods exported are Norephedrine. Tropical Biomarine Systems Pvt. Ltd. have exported the goods vide shipping bill dated 31.1.2007 declaring the consignment to be shrimp feed premix, MPEX shrimp feed and golden spawn. The goods were initially shipped to Enbiosys Services Pte. Ltd. Singapore. Later switch bill of lading obtained for deviating the goods to PT Gita Mandiri Abadi, Jakarta, Indonesia. The exporter Tropical Biomarine Systems Pvt. Ltd. has not informed the customs authorities as to the diversion of the goods. They have obtained the switch bill of lading issued by their freight forwarder - When the goods reached Jakarta, the same were detained on specific intelligence received by DRI. They were opened for examination by Indonesian Police and sent for test to laboratory. It is noted in para 4 of the adjudication order that the substance in the 15 bags was in the nature of white powder and not of the same consistency as the remainder of the shipment which granular and brown. The bags which contained the white powder substance were all imported with a small “x” on the bottom of the bag differentiating these bags from the rest of the consignment. After conducting test, the substance was found to be Norephedrine. There is no mention of the name of Tropical Biomarine Systems Pvt. Ltd. who is the exporter of the goods or the name of Shri Rajesh Khanna. Even the name of the consignee Enbiosys Services Pte. Ltd. or PT Gita Mandiri Abadi, Jakarta, Indonesia is not seen stated in the test reports. Instead the name of suspect is shown as Suriman Buyung Als Lukas who is not in any way connected with the present case - the learned AR was not able to explain as to why the name of suspect is shown as Suriman Buyung Alas Lulkas. From the difference in the date of test report (8.1.2007) and the difference in the name of suspect, the probability that can be arrived is that the test report of some other investigation has been furnished by the department in the present case - Needless to say that the test report is the basis for holding that the goods exported are Norephedrine and prohibited goods. The entire case of the department is based upon the test report. Though the appellant has pointed out the discrepancies at the stage of replying to the Show Cause Notice itself, the department has not been able to explain the discrepancies. The impugned order is passed on erroneous facts and documents and therefore cannot sustain - Appeal allowed - decided in favor of appellant.
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