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2015 (10) TMI 2444 - AT - CustomsConfiscation of goods under Section 113 of Customs Act, 1962 – Contended by the Appellant that he did not have knowledge that rice supplied was not basmati – Sample reports are contradictory in reference to 933 bags and alleged that Redemption Fine and penalty are excessively charged. Held That:- Length of 7mm does not necessarily makes rice basmati - Report of Deputy Agricultural Marketing Adviser is not in disharmony with physical examination which merely stated that rice contained in 933 bags appeared to be of length 7mm - Such huge quantity purchased by appellant and he did not realise that goods were not basmati rice – Redemption fine and penalty cannot be said as unwarranted - Appellant held guilty– Decided in favour of the Revenue.
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