2016 (12) TMI 521

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.... Singh ORDER Heard learned counsel for the appellant and Sri Krishna Agarwal, learned counsel for the Department. This is an assessee's appeal under section 130 of Customs Act, 1962 filed against the order of the Customs & Central Excise Appellate Tribunal dated 18.9.2014. Following questions of law have been sought to be answered by this Court:- "(I) Whether the learned Tribunal was cor....

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.... exporter in mis-declaring the subject goods as "basmati rice" which were later found by the department as "non-basmati" rice? (IV) Whether the impugned order passed by the learned Tribunal is not perverse, being totally contrary to the provisions of Customs Act, 1962 as well as facts available on record?" However, upon examination on the material available on record, it becomes abundantly cl....