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TMI Blog2012 (10) TMI 425X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal itself. Having failed to do so, the appellant cannot be allowed to canvass the point in the High Court in an appeal under Section 130 of the Act. The redemption fine has been imposed at 10% of the penalty under Section 114 (5) on the ground that the goods were not exported and that containers did not go out of India & the penalty under Section 114 (i) have been imposed reasonably at Rs.6,90,000/-, which is 5% of the amount of penalty awarded by order in original - Thus the redemption fine and penalties were not levied only on confession & the customs authorities relied on test reports, which were not denied nor any objections were filed - against assessee. - CUSTOM APPEAL No. - 744 to 747 of 2012 - - - Dated:- 1-10-2012 - Suni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2009 and 3.9.2010, which resulted in the consequences of redemption fines and penalties consequence against the appellants under the Customs Act, 1962. In the show cause notice dated 18.11.2009, 77 containers seized in ICD, Loni, and in the show cause notice dated 3.9.2010, 15 containers which left ICD, Loni to Mumbai for export containing non-basmati, rice mis-declared as basmati rice was involved. The Customs Department sent the samples of rice to be tasted. The samples were sent to SGS laboratories and thereafter the samples were also sent to Basmati Export Development Foundation, which reported on 17th September, 2009, that the samples do not meet the specifications of Basmati Rice as per DGFT Notification No.55 (RE-2008)/ 2004-200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exported, has imposed penalties on a much lower rate. These penalties under Section 104 (i) having levied to the extent of almost 10% of the declared price. The penalty has not been imposed under Section 114 (aa). Under Section 177 penalties have been imposed out of the four cases, only on Shri Prakash Ramdeo Jaiswal at Rs.10,000/-. Shri Ajay Bhanot submits that the Customs Authorities completely lacked jurisdiction in recording findings that the goods sought to be exported were mis-declared to be Basmati rice. He has relied upon PTC Industries Ltd. v. Union of India Ors., Writ Petition No.1343 of 2009 decided on 18.12.2009 in which this Court held that under the scheme of the Customs Act, 1962 and the Foreign Trade (Development and Reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re was no dispute about the mis-description of the goods. The confessional statements under Section 108 were recorded without any pressure, coercion or duress. There was no retraction of the confession. There was no request made either at the time of recording statement or in the proceedings of declaration to send the samples for retesting. The appellants admitted that they were exporting non-basmati rice and blamed their agents for stuffing the non-basmati rice in the containers without their consent or knowledge. We find that there is clear and unambiguous admission to the misdescription of the goods. It was not case of classification or any dispute with regard to description, which was required to be sent for the final reference to DGF ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... value at Rs.19,21,038/- as against the declared value of Rs.57,99,360/- and thereafter reducing penalty at Rs.18 lacs, which is 10% of the penalty includes in the order in original. The penalty under Section 114 (i) have been imposed reasonably at Rs.6,90,000/-, which is 5% of the amount of penalty awarded by order in original and similarly in case of K.D. Agarwal the amount has been reduced to 10%. It is submitted by Shri Ajay Bhanot that in case of K.D. Agarwal he had only accepted test report, and did accept that the goods were not basmati rice. In our view it will not make any difference, as the redemption fine and penalties were not levied only on confession. The customs authorities relied on test reports, which were not denied nor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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