under
Appendix - 3 of Special Chemicals, Organisms, Materials, Equipment,
and Technologies ("SCOMET") List. It appeared that the exporter had
exported SCOMET items covered ... learned Counsel for the appellant is that
the amendment in the SCOMET list vide Notification No.29/2015-20
dated 21.09.2017 was relatively new when
transaction in goods
under the Special Chemicals, Organisms, Materials, Equipment and
Technologies (SCOMET) regime, which inter alia included
'3D00615 Fermenters
(1) Fermenters capable ... were found
to be unacceptable in the impugned order are that the SCOMET regime
is intended to cover 'fermenters' of particular specifications
Triethanolamine is one of the Specialised Chemicals,
Organisms, Machinery, Equipment and Technology (SCOMET)
items which have dual use- several normal industrial or other
uses ... manufacture of Weapons of Mass
Destruction (WMD). Export of such SCOMET items is not
prohibited but is restricted under the Foreign Trade Policy and
they
vide letter dated 13/04/2007 seeking clarification regarding the scope of SCOMET items for which they did not receive any reply. They had also
These specifications of the graphite are meeting the specifications indicated in SCOMET (Special Chemicals, Organisms, Materials, Equipment and Technologies) List."
2. The customs authorities ... found the goods to be in category 'O' of the SCOMET list and, therefore, the goods were seized under Section
