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Shri Ketan D. RupareI, M/s. Nima Enterprises Pvt. Ltd. Versus Commissioner of Customs (EP) , Mumbai

2018 (1) TMI 498 - CESTAT MUMBAI

Misdeclaration of export goods - prohibited goods - Brown Chick Peas - non-Basmati Rice - coriander seeds - Held that: - admittedly there was mis-declaration in respect of description as also quantity of the goods. There is no explanation by 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 - Further no explanation is coming forward from the appellant as regards the excess quantum of Coriander seeds - .....

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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) Shri K.M. D'Souza, AC(AR) for the Respondent ORDER Per: Mrs. Archana Wadhwa Both the appeals are being disposed of by a common order as they ari .....

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red the same only as Chick Peas, whereas the same was also found to be brown Chick Peas, which are not permitted to be exported. Similarly the declared Basmati rice was found to be having a portion of the non-Basmati rice, which is also a banned item for export. The quantity of the Coriander Seeds, was found to be more than the declared quantity, by 10 bags. The statement of Shri Ketan D. Ruparel, was recorded wherein he admitted that he was aware of the fact that export of non-Basmati rice is b .....

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₹ 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 .....

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t also submits that the total redemption fine is to the tune of ₹ 1.20 Lakhs whereas the total value of the confiscated goods is to the extent of ₹ 3.25 Lakhs. He submits that the said redemption fine has been fixed by the authorities without adverting to the margin of profit and is much on the higher side. He also submits that the imposition of penalty on the exporting firm as well as on the Director is not justified. 5. Countering the arguments ld.AR for the Revenue draws my attent .....

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