2012 (10) TMI 1008

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....ain, DR Per Mathew John (for the Bench): This is case where the appellant attempted to export 40 containers containing 1000 MTs of Muriate of Potash declaring the goods to be "OWC (Drilling Chemical Additives)". On suspicion, the Customs intercepted the goods and subjected it to examination and chemical test and it was found that the goods were Muriate of Potash which is used as fertiliser and ....