2008 (3) TMI 557

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.... for the Respondent. [Order per : P. Karthikeyan, Member (T)]. - M/s. Vetri Trading & Exports (Vetri) has filed a stay application and an early hearing application in connection with the captioned appeal. Vetri had filed a Shipping Bill No. 2793731 dated 25-9-07 for export of 260 boxes of charcoal and made true declaration of the description of the goods in the Shipping Bill. The invoice als....

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....e and the same is entitled to be withdrawn without having to suffer any penal liability. 2. We have heard the parties. 3. We find that the appellant declared the true description of the export goods and presented the Shipping Bill. Obviously the exporter was not aware of the prohibition to export charcoal in the Exim policy. It is upto the assessing officer to verify if the goods p....