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2011 (6) TMI 260 - AT - CustomsConfiscation of rice and imposition of penalty - Export - penalty imposed on the ground that the appellants tried to export non-Basmati rice under the guise of super long grain Basmati rice - When huge exports are being made by the exporters, they should be careful in verifying the quality - All these exporters are aware that export of non-Basmati rice is prohibited by DGFT in Notification No.93(RE-2007)/2004-2009, dt.1.4.08 - The exports are in huge quantity to the extent 140 MTs with the value of rice being Rs.78,31,564/-Lakhs - It cannot be said that the export of non-Basmati rice was on account of any mistake inasmuch as no factor which led to such mistakes on the part of the exporters, stand explained and such pleas of mistakes are being forwarded by all exporters of rice only as an excuse, after being caught - As such, it has to be held that such export was with malafide design, justifying confiscation of rice and imposition of penalty - Decided against the assessee.
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