TaxTMI 
TaxTMI 
2018 (9) TMI 1677
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....ing bills were filed for export of the said product to the tune of 1,000 MT at a total value of Rs. 2,07,01,800.00/-. 2. The examination of the goods covered by the said 4 Shipping Bills covering 40 containers and describing the product as (OWC), it was found that the same were packed in white plastic sacks/bags of 50 Kg each marked as OWC. Whereas the description of the goods as per the invoices and Shipping Bills filed by the exporter was "OWC (Drilling Chemical Additives)", the other details like Salt, name of the manufacturer, Batch Number etc. were not mentioned on the said sacks/bags. CHA was directed to submit the chemical examination report, if any, in respect of the said goods being exported. CHA produced a copy of "Material Dat....
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....ssued by the Bureau Of Indian Standard, the requirement for Potassium Chloride fertilizer grade should be minimum 60% of Potash content(as K2O) , percent by mass. As such in the light of the above Indian Standard Specification the goods were found to be MOP Fertilizer grade, the export of which is restricted. As per Notification No.3/2009-2014 dated 27.08.2009 issued by DGFT, the export of MOP is restricted and is only permitted with the prior permission of the Department of Fertilizer, by direct importers of MOP out of the quantity of imports made during last 6 month subject to certain conditions enumerated therein. As such in the light of the test reports received by the Revenue and in the light of the fact that the appellant is not impor....
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....t of Potassium Chloride, sale contract, undertaking supply of Potassium Chloride- Technical grade and the invoices cum sale contract for supply of Potassium Chloride- Technical Grade were found. The Revenue also searched the premises of M/s Lalta Prasad Vaish & Sons, supplier of the goods in question and recorded the statement of Shri Dinash Chandra Vaish, Partner of M/s Lalta Prasad Vaish & Sons, wherein he deposed that M/s Vision Minerals & Energy have purchased fertilizers such as Potash and Gypsum, from them in the last few months, that they have licence for „sale of fertilizers‟ they are the distributer of Indian Potash Ltd., Chambal Fertilizer and Tata Fertilizers‟ that the final bill of MOP was given by them to said....
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....the actual identity of the goods. Inasmuch as they were not having the license to export the goods, proceedings were initiated against them by way of issuance of a show cause notice for confiscation of the goods as also for imposition of penalties. The proceedings culminated into the impugned order passed by the Commissioner vide which he ordered absolute confiscation of the goods and also imposed penalty of Rs. 50,00,000/- on the appellant. Though penalties of Rs. 50,000 each was imposed upon the CHA as also on the forwarding agent but no appeal stands filed by them as per the registry and only the appeal of M/s Vision Minerals & Energy, is being disposed of by the present order. 8. We have heard Shri Mohd. Faraz Anees (Advocate) appear....
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....the goods in question were imported in India by Indian Potash Ltd. for use by farmers as fertilizers. These goods have been supplied by IPL to their fertilizer dealer on subsidized rates, fixed by the Government for farmers. As per the Fertilizer Control Order, the fertilizer-wise detail specification has been fixed and no fertilizer, not meeting the said specification can be sold in the country for agriculture purpose. The said goods imported by IPL and supplied to its authorized dealer i.e. M/s.Lalita Prasad & Sons were meant for further use by the farmers. M/s.Lalita Prasad & Sons have sold the goods in question to the appellant under the cover of their invoice indicating the goods as MOP. As such it gets established beyond doubt that wh....