TMI Blog2008 (7) TMI 730X X X X Extracts X X X X X X X X Extracts X X X X ..... Order]. The applicant submitted a Shipping Bill No. 2957410 dated 11-3-08 for export of various items including rice. Rice was classified under CTH 84842000. As per DGFT Notification No. 82 (RE-2007)/2004-2009, dated 5-3-2008 export of rice is allowed only through designated ports and Chennai Sea Port was not nominated as a designated port. The appellant requested the authorities to allow ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Heard both sides. 3. There is no dispute that the appellants had declared the impugned goods correctly in the shipping bill. However, they had entered the Chapter sub heading applicable to machinery incorrectly. The ld. Counsel submitted that the exporter had made inadvertent mistake in entering an incorrect Chapter sub-heading for the impugned goods. The appellants were also not aware of the N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al authorities also had initially indicated the chapter sub-heading which was not the one finally held as correct heading appropriate to the commodity. Moreover, the appellants had sought shut out of the offending goods. In the circumstances, I find that the penalty for attempt to export restricted goods by misdeclaration is, prima facie, unjustified. Accordingly, there shall be waiver of pre-depo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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