Norephedrine Smuggling Case: Department Faces Scrutiny for Failing to Address Misdeclaration Discrepancies in Test Report Analysis.

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....Smuggling - Norephedrine - misdeclaration of goods exported - prohibited goods or not - Needless to say that the test report is the basis for holding that the goods exported are Norephedrine and prohibited goods. The entire case of the department is based upon the test report. Though the appellant has pointed out the discrepancies at the stage of replying to the Show Cause Notice itself, the department has not been able to explain the discrepancies. - AT....