21056/2012
to the Foreign country as industrial salt. Industrial salt is not registered
item. But Muriate of Potash (MOP) is restricted item. This evidence ... shipping bills,
export item Industrial salt. It is true that Industrial salt is permitted to
be exported after the customs conducted the inspection
exporter did not classify the
export goods under the correct RITC No.
31042000 and deliberately and fraudulently
misdeclared the export goods as Industrial
salt under ... industrial salt) were
composed of mainly potassium chloride and
the test reports received from FCL,
Bangalore conclusively established that, the
Industrial salt being exported
accused No.1 exported on earlier
occasions and attempted to export on 16.7.2009, muriate
of potash in the garb of industrial salt through accused ... they came to know that item exported by exporter
through their agency was MOP and not industrial salt.
But there is nothing in the evidence
restricted for export. The petitioner attempted to export 75 MTs of MoP to Malaysia misdeclaring the same as Industrial salt. The foreign buyer had given ... persons, based on the source information that exporters are exporting MoP in the guise of industrial salt, the officials inspected the consignment in containers
Bill No.3440204 dated 23.7.2009 (IE Code No.0404008470) for export of 'Industrial Salt Chemical Grade (Sodium Chloride)'. The details of the said ... Potassium Chloride (Muriate of Potash) attempted to be exported by misdeclaring it as 'Industrial Salt Chemical Grade (Sodium chloride)', with a declared
Control) Order, 1985. Therefore, the export consignment of 50 MTs, which had been declared by the exporter as Industrial Salt was seized from ... Freight Container Station, Moolakkadai, Chennai. The 125 MTs of export goods declared as Industrial Salt found at M/s.A.S.Shipping Container Freight Station
order for export of Industrial Salt from a firm in Malaysia.
The assessee is stated to have procured Industrial Salt from various
traders through ... Industrial Salt - Technical Grade. They filed a
declaration to the shipping bill as 150 Metric Tons of Industrial Salt to be
exported to Malaysia with
ACIPL was carrying on the
business of manufacturing and export of industrial salt, bromine,
sulphate, potash and other industrial chemicals from naturally available
brine ... group companies were
engaged in the business of manufacturing and export of industrial salt,
bromine, sulphate and other industrial chemicals from the naturally
available brine
obtained the DEPB scrips by mis-declaring their
export products as 'Industrial Salt' instead of 'Muriate of Potash',
which ... Labs had obtained the DEPB scrips by misdeclaring
their export products as 'Industrial Salt', instead of 'Muriate of
Potash' which
under the brand industrial salt worth of
Rs.40,25,000/ and declared the value of the so called
industrial salt to the tune ... Government of India. Thus, they exported and tried to
export potassium chloride by falsely declaring the same as
industrial salt and availed the subsidy
