9911796707
TMI Blog2010 (8) TMI 781X X X X Extracts X X X X X X X X Extracts X X X X ..... imposed on M/s Krish Agro Overseas and penalty of Rs.5 lakhs against CHA M/s Anchor Logistics. 2. As per facts on record, M/ Krish Agro Overseas filed shipping bill for export of Indian Rice Sella Basmati to their CHA M/s Anchor Logistics. On examination of the ghoods, same were found to be non-Basmati Rice instead of Basmati Rice, declared in the shipping bill. 3. Export of non-Basmati Rice is prohibited by DGFT vide Notification No. 93(RE-2007)/2004-2009, dt.1.4.08. It accordingly appeared that 375 MTs of non-Basmati Rice found from 15 containers lying at CFS of M/s All Cargo CFS at Mundra were liable for confiscation under Section 113 of Customs Act, 1962. On this basis, the said goods having declared value of Rs.2,01,62,607/- were pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n error, on the basis of which proceedings were initiated against all the appellants resulting in confiscation of the goods as also imposition of penalties as detailed above. 7. It is seen that identical cases of attempt to import Non-Basmati Rice instead of Basmati Rice have come up before this Tribunal also. Learned advocate appearing on behalf of the appellant has tried to make distinction between the earlier cases from the present one, by drawing our attention to the fact that supplier of the rice has admitted mistake on his part. However, we find that said fact will not act as mitigating circumstances against the appellant. Admittedly, M/s Krish Agro Overseas were aware of restriction placed on the export of non-Basmati Rice. As such, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mati rice by all the appellants under a design, thus, inviting confiscation of the same and imposition of penalties on the exporters. We hold accordingly. 5. However, in the facts and circumstances of the case, we find that the redemption fine of Rs.25 lakhs in two cases and Rs.20 lakhs in other two cases is also on higher side. We, accordingly, reduce the same to 25% of the redemption fine imposed by the Commissioner in each case. Similarly, penalties imposed upon all the appellants is also reduced to 25% of the amounts imposed in respect of each appellant. 8. The issue being identical to one involved in the present appeal, we find no reason to take a different view. The Tribunal, in those cases, had reduced the redemption fine and pena ..... X X X X Extracts X X X X X X X X Extracts X X X X
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