https://www.taxtmi.com/caselaws?id=793020 Export confiscation and penalty could not be sustained where the alleged misdeclaration turned on whether the goods were restricted fertilizer, Muriate of Potash, rather than industrial salt. The decisive issue was the chemical identity of the product, specifically its potassium chloride content. The test report relied on by the adjudicating authority did not record that essential percentage, and the department did not produce admissible evidence sufficient to conclusively establish MOP. On that evidentiary record, the finding that the goods were restricted fertilizer failed, and the confiscation and penalty were deleted. en-us Fri, 19 Dec 2025 00:00:00 +0530 Mon, 08 Jun 2026 08:52:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793020 Export confiscation and penalty could not be sustained where the alleged misdeclaration turned on whether the goods were restricted fertilizer, Muriate of Potash, rather than industrial salt. The decisive issue was the chemical identity of the product, specifically its potassium chloride content. The test report relied on by the adjudicating authority did not record that essential percentage, and the department did not produce admissible evidence sufficient to conclusively establish MOP. On that evidentiary record, the finding that the goods were restricted fertilizer failed, and the confiscation and penalty were deleted. Case-Laws Customs Fri, 19 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793020