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TMI Blog2011 (3) TMI 616X X X X Extracts X X X X X X X X Extracts X X X X ..... stuffing - in the earlier cases, the fine in lieu of confiscation had been reduced to 25% and in this case because of deliberate attempt on the part of the exporter and CHA and CFS, there is a need to consider the quantum of reduction of the redemption fine Regarding penalty - penalty imposed on CHA and CFS of Rs. 2.5 lakhs and of Rs. 1 lakhs, cannot be considered excessive. Similarly, penalty of Rs. 5 lakhs on M/s. J.G. Agro Foods also cannot be said to be excessive - Appeal is rejected - C/572, 574/2009 , C/69/2010 - A/368-370/2011-WZB/AHD - Dated:- 3-3-2011 - Ms. Archana Wadhwa, B.S.V. Murthy, JJ. REPRESENTED BY : Shri P.V. Sheth and Mrs. Avni Mehta, Advocates, for the Appellant. Shri R.S. Sangia, SDR, for the Respondent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Krish Agro Overseas, being Order No. A/1739-1740/WZB/AHD/2010, dated 11-10-2010 and submitted that this case is similar to the decision of the Tribunal in that case. In that case also, Non-Basmati Rice was found as against the declaration of Basmati Rice in the shipping bill and the Tribunal reduced the redemption fine to 25% of the amount imposed by the Commissioner. In that case, the penalty imposed on CHA had been set aside. He submits that in this case also, the supply of Non-Basmati Rice was a mistake and therefore he submitted that a lenient treatment may be given. 3. On the other hand, learned SDR on behalf of the Revenue submitted that this is a case of deliberate attempt of export of Non-Basmati Rice. He drew our attention to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eck on 6-3-2009, containers were examined and were found to contain Non-Basmati Rice in place of Basmati Rice declared by the exporter. There is no dispute that what was found by the officers on 6-3-2009 was actually Non-Basmati Rice and this has been confirmed by the Regional Agmark Laboratory, Mumbai also. The exporter has tried to explain that the goods were sent by mistake. However, there is no explanation forthcoming as to how the Non-Basmati Rice was brought to CFS when it was prohibited for export and how consignment of Basmati Rice which has already been examined by the Customs officers and was to be stuffed in the presence of Customs officers, was not stuffed in the container. There is no explanation forthcoming as to why the proce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... identified by the authorized surveyor of CFS with the help of CHA s representative based on the details of shipping bills and job request for stuffing. Under these circumstances, the conclusion arrived at by the learned Commissioner on the basis of statements of various persons concerned and methods adopted by the exporter, that the CHA, the exporter and CFS knew that the containers were stuffed with Non Basmati Rice and it was well laid strategy to attempt export like this and if caught plead ignorance is appropriate. 6. On consideration of facts and relevant records, the only conclusion that can be reached that the exporter CFS and CHA joined together and got the containers stuffed with Non-Basmati Rice. The decision in the case of M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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