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2018 (8) TMI 1348 - AT - CustomsConfiscation of export goods - Export of prohibited goods - non-basmati rice - Circular No. 32/2008 dated 30th September 2008 - Held that:- It is seen from the circular of the Director General of the Foreign Trade that even if there was some dispute on the nature of the goods being exported, the consignment was to be allowed for export after drawal of samples. On going through the records of the case, however, upon detection of the non-basmati rice, the goods were permitted to be taken back without completing the export. The export consignment had to be permitted or subject to testing upon the existence of certain parameters. It would appear from the record that no such preliminaries had been ascertained. Furthermore, it also appears from the statement of the Director of the appellant-exporter that export of non-basmati rice had occurred by oversight following which the export consignment itself had been withdrawn - even though the confiscation may have been justified from the admission made by the appellant at the time of attempting to export, the imposition of redemption fine and penalty does appear to be excessive - the redemption fine reduced to ₹ 1 lakh and reduce the penalty to ₹ 50,000/-. Appeal allowed in part.
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