2008 (7) TMI 730

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....pondent. [Order]. - The applicant 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....

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....appeal. 2. Heard both sides. 3. 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 ....