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2010 (8) TMI 781 - CESTAT AHMEDABADExport of Rice - mis-declaration of description - On examination of the goods, same were found to be non-Basmati Rice instead of Basmati Rice, declared in the shipping bill - Held that: - the non-Basmati rice was meant for export under the garb of Basmati rice by all the appellants under a design, thus, inviting confiscation of the same and imposition of penalties on the exporters Redemption fine and penalty reduced to 25%. As regards penalty imposed on M/s Anchor Logistics, CHA, we note that there is no evidence on record to show that he was aware of the quality of the rice being non-Basmati rice instead of Basmati rice, penalty set aside. Appeal disposed off - decided partly in favor of appellant.
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