TMI Blog2014 (7) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... ination was conducted, that was corroborated by the testing laboratory report dated 12.02.2009. 6 days there after when the appellant would apprehend that the proceeding shall be initiated under section 111 and 114 of Customs Act 1962, it sent a letter to the Commissioner pleading ignorance and finding fault with the workers. Such plea does not have basis, since the appellant did not come out with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 114 AA of Customs Act 1962. It may be stated that the appellant took a risk in attempting to export non-basmati rice and there shall be no sympathy for any reduction in penalty. However, considering that the appellant has admitted the misdeclaration, to reduce the litigation, the penalty is reduced to Rs.15.00 Lakhs - Decided partly in favour of assessee. - C/334/2009-CU(DB) - FINAL ORDER NO. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toms Act 1962 and also imposed penalty of Rs.20.00 Lakhs under section 114 (i) of the said Act. Ld. Counsel for the appellant submits that it was by mistake the non-basmati rice packets were loaded in the container and as soon as the appellant came to know that such goods were loaded intimation was sent to the ld. Commissioner on 18.02.2009 stating the difficulty of the workers who loaded basmati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant waived service of the show cause notice on it, the authority adversely passed order on 02.03.2009. 4. Heard both sides and also perused the records. 5. Attempt to export non-basmati rice came to record, when the preliminary examination was conducted, that was corroborated by the testing laboratory report dated 12.02.2009. 6 days there after when the appellant would apprehend tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6,320/-. Considering 10% profit margin, the redemption fine is reduced to Rs.15.00 Lakhs. 6. So far as the penalty of Rs.20.00 Lakhs under section 114 (i) is concerned, invoking of the said section is proper. That rules out applicability of section 114 AA of Customs Act 1962. It may be stated that the appellant took a risk in attempting to export non-basmati rice and there shall be no sympathy ..... X X X X Extracts X X X X X X X X Extracts X X X X
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