TMI Blog2018 (1) TMI 498X X X X Extracts X X X X X X X X Extracts X X X X ..... tion fine is to an event of 30% and there is no discussion about the margin of profit in the said goods. In the absence of the same, the quantum of redemption fine seems to be on the higher side and accordingly the same is reduced to 20% in toto of the value of the goods - the penalty imposed upon the exporting firm does not seem to be on the higher side and is accordingly maintained. Penalty on the Director - Held that: - the exporting firm has already been penalized and as such separate imposition of penalty on the Director would not be justified. Appeal allowed in part. - C/86742, 86743/17 - A/91556-91557/17 - Dated:- 14-12-2017 - Mrs. Archana Wadhwa, Member(Judicial) Shri C.M. Sharma, Consultant for the Appellant (s) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner(Appeals). Vide their impugned orders, the brown Chick Peas as also non-Basmati rice was confiscated with option to the appellant to redeem the same on redemption fine of ₹ 45,000/- and of ₹ 35,000/- respectively. The 10 excess bags of coriander seeds were also confiscated with option to redeem the same on payment of redemption fine of ₹ 20,000/-. In addition penalty of was imposed upon the exporter and of ₹ 25,000/- on the Director. Inasmuch as the said exports were under the DEPB scheme, the same was also rejected to the extent of ₹ 12,133.09/-. 4. The Id. Consultant appearing for the appellant submits that they are mainly engaged in the export of spices and they were exporting the rice for the firs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the appellant as to why the Chick Peas were not declared as brown Chick Peas by them and as to why non-Basmati rice was declared as Basmati rice. The statement of the Director also points out to the said fact. Further no explanation is coming forward from the appellant as regards the excess quantum of Coriander seeds. In such a scenario I am of the view that the confiscation of the goods in question is justified. 7. However, as regards the quantum of redemption fine I find that the same is to an event of 30% and there is no discussion about the margin of profit in the said goods. In the absence of the same, the quantum of redemption fine seems to be on the higher side and accordingly the same is reduced to 20% in toto of the value of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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