2004 (5) TMI 104

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....appeal of the appellants is directed against the impugned order passed by the Commissioner of Customs (Export), whereby the two shipments effected by the  exporter for fulfilment of export obligation against an advance licence were rejected. Consequently there was a short shipment with reference to the required export obligation. The rejection of the shipment was on the ground that the test r....

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....t appeal. 2. Heard both sides. 3. We note that only two test reports covering two shipments, out of the sixteen export consignments from which samples were drawn, showed adverse reports viz., presence of acrylic fibres. In all eighteen consignments were exported and no samples were drawn from two export shipments. The Commissioner accepted the description of export consignments from which no....