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2011 (4) TMI 216 - AT - CustomsConfiscation - Penalty - Notification No.93(RE-2007)/2004-2009, dt.1.4.98 - There was no intention to export non basmati rice, though declared by the appellant as Basmati rice, and in as much as the export of non-Basmati rice is prohibited - CHA was not aware of the fact that consignment of rice declared as that of Basmati rice was, in fact, of non-Basmati rice - appellant has nowhere produced any evidence to show that they were dealing with non-Basmati rice for the local traders and there was any mix up of the same in their godown - Held that: imposition of separate penalty on the said appellant in terms of Section 114AA, which provides for wrong making of declaration, statements, would not be justifiable - Held that: imposition of penalty of Rs.2 lakhs (Rupees Two Lakhs only) on M/s Trinity Shipping & Allied Services, a CHA firm, imposed under Section 114 of Customs Act, 1962, separate penalty of Rs.2 lakhs (Rupees Two Lakhs only) on the said appellant under Section 114AA and penalty of Rs.2 lakhs (Rupees Two Lakhs only) on Shri Saju Perumal, Director of the CHA are set aside - Appeals are disposed of
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