TaxTMI 
TaxTMI 
2014 (11) TMI 611
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....weighing 304.912 MT valued at Rs. 1,76,53,602.37 (FOB) loaded in 13 containers, seized under panchnama dated 13.09.09 under section 113(d) of the Customs Act, 1962 were confiscated with a option to redeem the goods on payment of redemption fine of Rs. 32.50 lacs in lieu of confiscation. A penalty of Rs. 9,10,000/- was imposed upon M/s.Vaibhav Overseas under section 114 (i) of the Customs Act 1962. Further, a penalty of Rs. 2.60 lacs was also imposed upon Shri Gyan Chand, partner of M/s.Vaibhav Overseas, under section 114(i) of the Customs Act, 1962. 3. To appreciate the issue, brief facts are recapitulated. As per Notification No. 55 (RE-2008)/2004-09 dated 05.11.2008, as amended, issued by the director General of Foreign Trade, non basmat....
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....ate Container No. Test Sample No. & date 1 1053883 dt.02.04.09 UACU-3249186/20; UACU-3194416/20; UACU-3199104/20; 23 dt.24.4.09 24 dt.24.04.09 25 dt.24.04.09 2. 1053884 dt.02.04.09 BLJU 2052341/20 BLJU 2961860/20 MOAU -0512880/20 MOAU -0665200/20 26 dt.24.04.09 27 dt.24.04.09 28 dt.24.04.09 29 dt.24.04.09 3. 1053885 dt.02.04.09 MOAU -014953/20 MOAU -014953/20 30 dt.24.04.09 31 dt.24.04.09 4. 1053882 dt.02.04.09 MOGU-2569469/20 FCIU-3273293/20 MOAU -0221099/20 MOAU -0610531/20 32 dt.24.04.09 33 dt.24.04.09 34 dt.24.04.09 35 dt.24.04.09 6. The test reports received from SRI vide test certificate No.000126539 to No.000126551 all dated 25.04.200....
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.... of facts and mis-declaration of description of goods. There was a deliberate as attempt to export non basmati rice in the guise of basmati rice contained in 13 containers. On examination of such containers in the presence of CHA representative, it was revealed that front row contained only basmati rice and second row behind first row contained non basmati rice. Actually non-basmati rice were camouflaged to avoid detection at the time of examination. 9.2 It was further agreed that attempt to export non-basmati rice in the guise of basmati rice came to light only upon detection, test reports and admittance of Shri Gyan Chand, Partner revealed their commitment of offence. He also invited attention to Annexure A to the inventory prepared at t....
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....at in the guise of Basmati rice, attempt was made to export non Basmati rice adopting questionable modus operandi. Actually 13 containers were attempted to be cleared. Containers were stuffed in such way that front row contained Basmati rice and second row contained non-Basmati rice. First row was used to camouflage the inferior rows. Samples were tested which proved intention of appellants to deceive revenge. Misdeclaration came to record. Test Results indicated that consignments were non basmati rice export of which is prohibited by DGFT Notification No. 55/(RE-2008)/2004-2009 as amended. Test results showed exported goods were non-basmati rice. That demolishes the defense plea of mixing of consignments and non basmati rice were wrongly l....