TMI Blog2018 (7) TMI 2189X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant was having any knowledge that the goods were misdeclared both in respect of description and value. Even the Revenue s officers allowed the consignment of M/s. A.J. Corporation and could not detect the misdescription. It was only subsequently when the investigations were taken against the other two exporters exporting identical goods and the samples were drawn and sent to chemical exami ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Revenue and have gone through the impugned order. 2. As per facts on record one M/s. A.J. Corporation exported Beta Napthol under the cover of five bills of entries. Certain investigations were conducted in respect of identical consignments of exports by other two firms M/s. Kuba Tex and Harman Palsto Chem and as per the tests done by the Chief Chemists it was found that the same were Sodium ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Department it was found that shipping bills were bearing his signatures. As such he has concluded that the CHA was in hand-in-glove with the exporter and have abetted the crime. 4. We find no merit in above term reasoning of the Adjudicating Authority. Admittedly, the Commissioner s order does not bring out that the appellant was having any knowledge that the goods were misdeclared both in r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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