2022 (4) TMI 268

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....,11,014/-. The said consignment was however examined by the officers of Customs, New Delhi and to ascertain the nature and composition of the items that the samples were drawn from each of the essential oils and those were sent to CRCL, Pusa Road, New Delhi. The Chemical Examiner, CRCL vide test report dated 27.5.2019 reported that the sample as was declared as Jasmine Sambac Oil was actually having the characteristics of Sandalwood oil. Department accordingly alleged the export to have been deemed to be made by the appellant in contravention of the provisions of Customs Act, 1962, export of sandalwood oil being restricted under schedule 2 of Export Policy read with Section 3(2) of Foreign Trade (Development and Regulation) Act, 1992. The e....

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....he part of the appellants staff. Learned Counsel has laid emphasis upon Chemical Examiner's report dated 05.12.2018. It is submitted that there is no denial that the item which was exported by appellant was sandalwood oil. There is also no denial for export of sandalwood appellant is not licensed. However, the order under challenge is still liable to be set aside as the Authorities below have failed to appreciate that wrong declaration has happened purely out of mistake. Learned Counsel accordingly prayed that order under challenge be set aside and appeal to be allowed. 4. Per contra learned Departmental Representative laid emphasis upon the findings in the order under challenge in para 5.2 and 5.3 thereof. Emphasis upon para 5.4 has also ....