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Appearance:

Present for the Appellant : Mr. Salil Arora, Advocate Present for the Respondent: Mr. Ram Pravesh Prasad, Authorised Representative.
CORAM:
HON'BLE MS. BINU TAMTA, MEMBER (JUDICIAL) Final Order No.50983 /2026 Date of Hearing:13.05.2026 Date of Decision:22.05.2026 BINU TAMTA:
1. The exporter, M/s. Aprazer Healthcare Pvt. Ltd. (IEC-

AAQCA2323K) has filed Shipping Bill No.1025080 dated 28.04.2022 through the authorized Customs Broker, namely M/s. Unnati Cargo1 to export different types of pharmaceutical medicines having total FOB value of Rs.14,68,408/- to Iraq. The goods contained in the box no.13 & 17 of the impugned Shipping Bill was found to have contained item The Appellant "MIGRAN (Caffeine (100mg) + Ergotamine Titrate (Img) + Paracetamol (250mg) + Prochlorperazine (2.5mg) (Nos.5000) of value Rs.16,221/-.