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2017 (4) TMI 371 - AT - CustomsExport of rice - mis-declaration - All exporters had claimed that they were exporting Basmati Rice, Revenue had claimed that the rice being exported by them is not Basmati Rice - N/N. 67 dated 23.01.2003 - confiscation - penalty u/s 114 (i) - Held that: - in the schedule to the said notification also prescribes that the proportion of non-Basmati Rice in the export consignment should not exceed 15%. The Test Report obtained from the testing agencies clearly shows that the proportion of non-Basmati Rice in the export consignment was in excess of 20% and was found to be upto 90%. Thus, the prohibition in terms of N/N. 67 dated 23.01.2003 clearly applies to all these consignments - the proportion of non-Basmati Rice found in the samples exceeded 20%. The goods were exported against test bond and therefore the liability of confiscation and penalty u/s 114 (i) arises. Penalty u/s 114 AA - Held that: - the exporters have deliberately misdeclared the product to avoid the prohibition under the policy. However, it is seen that the non-Basmati Rice found in the exporter varied from 23% to 90.2% - penalty upheld. Appeal dismissed - decided against appellant.
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