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M/s Shri Ganesh Industrial Corporation Versus CC (Prev.) Amritsar

Confiscation of goods under Section 113 of Customs Act, 1962 – Contended by the Appellant that he did not have knowledge that rice supplied was not basmati – Sample reports are contradictory in reference to 933 bags and alleged that Redemption Fine and penalty are excessively charged.

Held That:- Length of 7mm does not necessarily makes rice basmati - Report of Deputy Agricultural Marketing Adviser is not in disharmony with physical examination which merely stated that rice contained .....

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ppeal has been filed against order-in-original dated 22.12.2009 in terms of which 239.970 MT of rice valued at ₹ 73,36,098/- was confiscated under Section 113 of the Customs Act, 1962 and an option was given to redeem the same for home consumption on payment of redemption fine of ₹ 30,00,000/-. Penalty of ₹ 15,00,000/- was also imposed. 2. The facts of the case, in brief, are as under: The appellant filed shipping bill dated 26.09.2009 for the impugned goods. On examination of .....

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er test report received from the Deputy Agricultural Marketing Adviser, Chandigarh the impugned rice did not conform to the specifications of basmati rice as per parameters. Consequently, the primary adjudicating authority passed the impugned order holding the appellant guilty of mis-declaration of the goods. 3. The appellant has contended that: (i) It purchased the impugned goods from various shopkeepers/ brokers on credit basis and they supplied them in the name of basmati rice of length not l .....

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be done taking into account the circumstances and bonafide conduct of the party. It also cited few judgments to the effect that imposition of fine requires leniency if there is no malafide intention on the part of the appellant and that no penalty is imposable in the absence of mens-rea. 4. We have considered the contentions of the appellant. We find that the appellant is not really challenging the report of the Deputy Agricultural Marketing Adviser, Ministry of Agriculture, Department of Agricu .....

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g Adviser is at variance is not tenable because the show cause notice merely stated that on physical examination, the rice in 933 bags appeared to be of 7 mm length. Further length of 7mm does not automatically makes rice basmati rice. What was allowed to be exported was basmati rice of length 7 mm or above. Thus, the report of the Deputy Agricultural Marketing Adviser is not in any way in disharmony with the physical examination which merely stated that the rice contained in 933 bags appeared t .....

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