2013 (8) TMI 618

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..... ch, 2013. On earlier occasion to reduce the dispute, the appellant was given a chance to argue in detail so that the appeal itself could be disposed at stage of stay hearing. Today we are of the view that merely disposing the stay application pending appeal shall not serve any purpose. Therefore, to reduce dispute, waiving requirement of pre-deposit we take up appeal to dispose the same in followi .....

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..... igation gave rise to further investigation which revealed that 5 containers sent for export under shipping bill 4403158 dated 4.7.12 were also non-basmati rice which were declared as basmati rice. Total quantity covered therein was 585 jute bags of 40 kgs each non-basmati rice. The test report of Basmati Export Development Foundation (SEDF), Modipuram, Meerut proved that those were non-basmati ric .....

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..... sed on the appellant. 5. It was submitted on behalf of the appellant today that due to unavoidable circumstances the appellant could not supervise the loading of goods as a result of which allegation was made by DRI. There was no attempt to export non-basmati rice but inadvertent mistake made at the level of supplier made the appellant to suffer. 6. Revenue contradicts the plea of the appellant .....

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..... exported. Once attempt was foiled by DRI the appellant was brought to adjudication. We have no leniency to reduce redemption fine as redemption fine imposed by learned adjudicating authority was Rs. 10 lakhs. We confirm that fine. 9. So far as penalty is concerned, we notice that attempt to export was perpetuated as is apparent from record because appellant lost its plea of no presence at the tim .....

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..... oceedings are quasi-criminal in nature and quantum of penalty depends on gravity of offence, modus operandi, and the offence perpetrated. To ban perpetration or commitment of offence appropriate penalty is considered on the facts and circumstances of each case. In the result, appeal is allowed partly reducing penalty to above extent only. (Dictated & pronounced in the Open Court)
Case laws, D .....

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