DEBANGSU BASAK,J. - (1.) The petitioner assails an order, passed by the revisional authority dated February 5, 2018.
(2.) Learned Advocate for the petitioner submits that, the impugned order is perverse. He refers to the pleadings at Paragraphs 34 to 38 of the writ petition and submits that, the grounds on which, the impugned order stands vitiated are specified therein. Essentially, he submits that, the authorities failed to take into consideration the independent test reports. The authorities failed to appreciate that, the wordings in the documents of import and export involved. The same goods were sought to be exported as that imported. Moreover, in similar circumstances, the appellate authority allowed a consignment.
(3.) Respondents are represented.;