TMI Blog2011 (6) TMI 260X X X X Extracts X X X X X X X X Extracts X X X X ..... ifying the quality - All these exporters are aware that export of non-Basmati rice is prohibited by DGFT in Notification No.93(RE-2007)/2004-2009, dt.1.4.08 - The exports are in huge quantity to the extent 140 MTs with the value of rice being Rs.78,31,564/-Lakhs - It cannot be said that the export of non-Basmati rice was on account of any mistake inasmuch as no factor which led to such mistakes on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Four only) with an option to the appellant to redeem the same on payment of redemption fine of Rs.2.50 lakhs (Rupees Two Lakhs, Fifty Thousands only). He has also imposed penalty of Rs.50,000/- (Rupees Fifty Thousands only) on the appellant in terms of provisions of Section 114(i) of Customs Act, 1962. 2. The said confiscation stand ordered and penalty imposed on the ground that the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A 15.0 B 20.0 As the consignment in question contained more than 20% of non-Basmati rice, same was held to be non-Basmati rice. Accordingly, proceedings were initiated against the appellant resulting in passing of impugned order. 3. Ld.Advocate appearing for the appellant has drawn our attention to the said report and has submitted that the same is to the effect that it will n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... referred to by the ld.Advocate, is in respect of use of report for other legal purpose. Apart from the above, we find that the said report was never challenged by appellant before Commissioner. Their only plea was that the rice being an agricultural product, chances of error are there at the time of sowing, in the mandi or in the factory, where different grains are mixed with one another. We ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and such pleas of mistakes are being forwarded by all exporters of rice only as an excuse, after being caught. As such, it has to be held that such export was with malafide design, justifying confiscation of rice and imposition of penalty. The quantum of redemption fine and penalty fixed by the Commissioner cannot be held to be excessive, keeping in view the total value of consignment. 5. As ..... X X X X Extracts X X X X X X X X Extracts X X X X
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