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2013 (8) TMI 618 - CESTAT NEW DELHIMis-declaration of description of goods – export of non-basmati rice as basmati rice - redemption fine imposed - Various pleas raised in adjudication were demolished finding no basis nor backed by basic evidence for which the appellant failed to succeed in adjudication - Held that:- no leniency can be made to reduce redemption fine as redemption fine imposed by learned adjudicating authority - there was no rebuttal to the test report which proved that non-basmati rice were attempted to be exported. Penalty - attempt to export was perpetuated as is apparent from record because appellant lost its plea of no presence at the time of loading of rice being baseless - Held that:- not inclined to reduce penalty to 10% of the imposed amount but recuded it to some extent - Penal proceedings are quasi-criminal in nature and quantum of penalty depends on gravity of offence, modus operandi, and the offence perpetrated. To ban perpetration or commitment of offence appropriate penalty is considered on the facts and circumstances of each case – penalty reduced - appeal decided partly in favour of assessee.
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