TMI Blog2013 (9) TMI 851X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal was waived. The exporter had acted on the basis of notification issued by DGFT and the goods presented conformed to the prescribed standards - the goods cannot be considered as goods prohibited for export and therefore the confiscation of the goods under Section 113(d) of the Customs Act was not maintainable – order was set aside regarding confiscating the goods and imposing the penalty - The request of the appellants for taking the goods back to the town without payment of any fine and penalty was accepted. - C/504/2011 - C/A/136/2012-Cus.(PB) - Dated:- 18-5-2012 - Ms. Archana Wadhwa and Shri Mathew John, JJ. Ms. Reena Rawat, Advocate, for the Appellant. Shri Amrish Jain, AR, for the Respondent. ORDER The appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd ratio of length to breadth are satisfied. But the Council reported that the specification laid down by DGFT for Basmati Rice is not met. Therefore, the Revenue was of the view that the price submitted for export was non-Basmati Rice which was prohibited for export during the relevant time. 3. The Appellants was issued a Show Cause Notice dated 10-5-2011. After due procedure an adjudication order has been issued confiscating the export goods under Section 113 of the Customs Act, 1962 and the exporter was given an option to redeem the goods on payment of Rs. 20 lakhs as fine. Further, a penalty of Rs. 2.00 lakhs was imposed upon M/s. Global Agro Impex the exporter under Section 114 of Customs Act, 1962. A penalty of Rs. 1.00 lakh was imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ues from the impugned order and the requirement of pre-deposit of dues arising from the impugned order should be waived for hearing the appeal. She also pleads that since the consignment is under detention for about six months they are suffering heavily on account of detention charges and therefore the appeal should be heard finally and decided. She also submits that the relief that she is praying for at this stage is for setting aside the confiscation and penalty and for permission to remove the goods back to town and she is not requesting for permission to export the rice. 6. Firstly we have considered the submissions of the Counsel in the matter of waiver for pre-deposit. The penalty involved in this case is only Rs. 2.00 lakhs. Under ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
