2013 (8) TMI 655

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..... ternational has applied for the stay application and contended that penalty of Rs. One lakh imposed on the appellant is on higher side. Requested for relief in this regard. 2. It is observed from the records that there is case where non-Basmati rice was exported in the guise of Basmati Rice. The team of Central Excise Gurgaon visited ICD, Patli, Gurgaon where one Container No. FSCU3873229 was lyi .....

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..... ce. Two types of samples were forwarded to the Regional Agmark Laboratory, New Delhi. It was established from the test report that the percentage of non-basmati rice and Basmati rice was 19.71% and 100% respectively. So, it came from the facts above that the party fraudulently attempted to export Non-basmati rice in the guise of Basmati Rice, which cannot be exported in terms of Export policy as p .....

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..... as fit case for confiscation, imposition of redemption fine and imposition of penalty. Commissioner (A) already reduced redemption fine from Rs.1,50,000/- to Rs.50,000/-. No further interference is required on this aspect as already excessive benefit has been given by commissioner (Appeal). 5. However as regards to imposition of penalty considering attempts of illegal exports, it is observed that .....

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