2013 (9) TMI 703

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..... used the records. M/s. The Standard Scientific Company, Proprietor, Sri Premchand Agarwal, appellant herein exported 11 (eleven) consignments under the description of goods Calcium Hydrogen Phosphate Anhydrous GR Grade. After thorough investigation, it was ascertained that the goods cleared were found to be Calcium Hydrogen Phosphate (Dibasic), a cheap chemical and value was highly inflated. The o .....

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..... d that the goods exported is Calcium Hydrogen Phosphate (Dibasic) in the form of white powder as against the declared description of Calcium Hydrogen Phosphate Anhydrous GR grade. It is also observed that the appellant, in their statement, admitted higher valuation of goods. We find that the confiscation of 11 consignments exported previously is not justified as the goods were not available. In vi .....

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