2013 (6) TMI 207

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..... wa:- After hearing both the sides we find that Commissioner vide his impugned order has confiscated the Rice valued at Rs. 1.59 crores approximately, which were declared to the customs for export purposes as Basmati Rice. As the same was found to be non-Basmati, proceedings were initiated resulting in passing of the present impugned order confiscating the Rice with an option to the appellant to r .....

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..... 12-CUS dated 22/3/12 in the case of M/s Vikram Bisht and others vs. CCE, Ghaziabad vide which, after taking into consideration the entire facts as also the legal issues, redemption fine and penalties were reduced to 10% of the value of the Rice to be exported. He accordingly prays for adopting the same criteria. 3.In as much as the appellant has not disputed the findings of Adjudicating Authority .....

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