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TMI Blog2013 (8) TMI 655X X X X Extracts X X X X X X X X Extracts X X X X ..... ud Government revenue - Attempt had been made to export non-basmati rice in the guise of basmati rice - This was fit case for confiscation, imposition of redemption fine and imposition of penalty - Commissioner (A) already reduced redemption fine - No further interference required on this aspect as already excessive benefit has been given by commissioner (Appeal). stay application - imposition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Patli, Gurgaon where one Container No. FSCU3873229 was lying in the said ICD. Container was opened in presence of witnesses. Goods was declared as Indian Basmati Rice. Officers examined the Customs Seal No. 007036 which was found intact on the container. Thereafter the seal was cut with the cutter and the container was opened and it was found that the goods were packed in the plastic bags. The Pla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, which cannot be exported in terms of Export policy as prohibited against Entry No. 45A Chapter 10 of Export Licensing Schedule inserted vide DGFT Notification No. 39 2004-2009 dated 16/09/2008. Further it was also found on examination that total rice was 27,485 kg vis-`-vis 22,000 kg as declared in invoices. 3. Accordingly, case was adjudicated whereunder adjudicating authority confiscated th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considering attempts of illegal exports, it is observed that appropriate penalty has been imposed. There is no case for reduction. 6. In view of above, no intervention is called for. Stay application and appeal both are dismissed. It is open for revenue to realize the amount from Bank guarantee lying with them. (Order dictated and pronounced in the open court) - - TaxTMI - TMITax - Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X
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