2018 (3) TMI 1013

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....DMANABHAN, TECHNICAL MEMBER Mr. A. K. Jayaraj, Advocate, For the Appellant Mr. N. Jagadish, AR, For the Respondent Per : DR. SATHISH CHANDRA The present appeal is filed against the Order-in-Original 20 of 2011 dated 11.1.2012. 2. The Hon'ble Supreme Court (SLP No.7015/2015) vide its order dated 13.3.2015 has directed the Tribunal to dispose of the appeal within a period of six month....

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....dustrial salt' but a 'Muriate of Potash' containing more than 60% of Potassium Chloride. As per the Customs Tariff Heading, the item 'Muriate of Potash' is a restricted item for export and requires a license for export. In the instant case, attempt was made by the exporter to export the item without having the license. For this act of the exporter, penalty was levied, valuation was enhanced by rec....

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....transport of the goods from the Chamarajpet area to ICD, Whitefield. CHA has not verified the source of the goods. They have also not disclosed as to where the goods were sourced from. They had vaguely stated that the goods were picked up from somewhere from Chamarajpet area surroundings without actually verifying the consignor details. I find that CHA has failed in exercising due diligence and ve....