2008 (7) TMI 730

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... submitted a Shipping Bill No. 2957410 dated 11-3-08 for export of various items including rice. Rice was classified under CTH 84842000. As per DGFT Notification No. 82 (RE-2007)/2004-2009, dated 5-3-2008 export of rice is allowed only through designated ports and Chennai Sea Port was not nominated as a designated port. The appellant requested the authorities to allow export of non-offending goods .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... emsp;There is no dispute that the appellants had declared the impugned goods correctly in the shipping bill. However, they had entered the Chapter sub­heading applicable to machinery incorrectly. The ld. Counsel submitted that the exporter had made inadvertent mistake in entering an incorrect Chapter sub-heading for the impugned goods. The appellants were also not aware of the Notification iss .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ies also had initially indicated the chapter sub-heading which was not the one finally held as correct heading appropriate to the commodity. Moreover, the appellants had sought shut out of the offending goods. In the circumstances, I find that the penalty for attempt to export restricted goods by misdeclaration is, prima facie, unjustified. Accordingly, there shall be waiver of pre-deposit and sta .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X