Export Misdeclaration: Appellant Incorrectly Labeled Goods, Provisional Release Requires Bond and Bank Guarantee.

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....Benefit of Merchandise Export from India Scheme (MEIS) - Mis-declarion of goods - The authorities below has categorically recorded the findings on the basis of the test report that the description of the impugned goods to be exported have been mis-declared. The appellant has described the goods as ‘Whey Flour Powder’, however, they were found to be ‘Maida’. - There is no absolute right to claim provisional release and the same is subject to conditions - The order of provisional release of goods subject to Bond and Bank Guarantee is correct - AT....