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2013 (6) TMI 207

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..... ordingly. As regards the appeals of CHA and its Director, there is no finding by the Commissioner as regards there being an active participant in the alleged export of non-Basmati Rice. - Appeal No. 41 of 2012 and 344-345 of 2011 - - - Dated:- 14-3-2013 - Ms. Archana Wadhwa and Mr. Rakesh Kumar, JJ. For the Appellant: Shri K.K. Anand, Advocate For the Respondent: Shri Pramod Kumar, Aut .....

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..... h A. Dhakan. 2. Learned advocate Shri K.K. Anand appearing for the appellant is not going into the issue of the Rice being Basmati or non-Basmati and submits that the redemption fine imposed and penalty imposed by the Adjudicating Authority is much on the higher side and the appellant be allowed to clear the goods in domestic market at a reduced redemption fine and reduced penalty. For the above .....

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..... enalties to 10% of the value of the Rice and modified the order of the Commissioner accordingly. 4. As regards the appeals of CHA and its Director, we find that there is no finding by the Commissioner as regards there being an active participant in the alleged export of non-Basmati Rice. Otherwise also we note that CHA cannot be expected to be expert so as to differentiate between Basmati or non .....

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