Home Case Index All Cases Customs Customs + AT Customs - 2011 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (3) TMI 616 - AT - CustomsConfiscation - Notification No. 93(RE-2007) 2004-2009, dated 1-4-2008 - there is no explanation forthcoming as to how the Non-Basmati Rice was brought to CFS when it was prohibited for export and how consignment of Basmati Rice which has already been examined by the Customs officers and was to be stuffed in the presence of Customs officers, was not stuffed in the container - It has also been brought out clearly by investigating officers that the goods were identified by the authorized surveyor of CFS with the help of CHA’s representative based on the details of shipping bills and job request for stuffing - in the earlier cases, the fine in lieu of confiscation had been reduced to 25% and in this case because of deliberate attempt on the part of the exporter and CHA and CFS, there is a need to consider the quantum of reduction of the redemption fine Regarding penalty - penalty imposed on CHA and CFS of Rs. 2.5 lakhs and of Rs. 1 lakhs, cannot be considered excessive. Similarly, penalty of Rs. 5 lakhs on M/s. J.G. Agro Foods also cannot be said to be excessive - Appeal is rejected
|