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2014 (11) TMI 611 - AT - CustomsConfiscation of goods u/s 113 (d) - Redemption fine and penalty - Mis declaration of goods - Held that:- In the guise of Basmati rice, attempt was made to export non Basmati rice adopting questionable modus operandi. Actually 13 containers were attempted to be cleared. Containers were stuffed in such way that front row contained Basmati rice and second row contained non-Basmati rice. Findings of the Commissioner relating to confiscation of the goods and imposition of redemption fine of ₹ 32.50 lakhs. In the facts and circumstance is justified when questionable modus operandi remained un-explained. Intentional misdeclaration does not deserve leniency. Therefore redemption fine imposed in adjudication remains un-intouched. Conduct of appellants show that they were consciously involved in the export of non basmati rice following dubious method to defraud the revenue. Therefore imposition of penalty on the exporter does not call for interference for which entire penalty is confirmed - Decided against assessee.
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