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TMI Blog2014 (11) TMI 566X X X X Extracts X X X X X X X X Extracts X X X X ..... hibited by DGFT Notification No. 55/(RE-2008)/2004-2009 as amended. Test results showed exported goods were non-basmati rice. That demolishes the defense plea of mixing of consignments and non basmati rice were wrongly loaded in the containers. Test reports confirmed that representative samples did not conform to the requirement of average length & length/breadth ratio as prescribed by the DGFT Notification and were contrary to the specifications of rice declared by the appellants failing to meet the specifications of Basmati rice as per the Agmark specification. Findings of the Commissioner relating to confiscation of the goods and imposition of redemption fine of ₹ 15 lakhs. In the facts and circumstance is justified when questi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 1.20 lacs was also imposed upon Shri Gyan Chand, partner of M/s.Prince International, under section 114(i) of the Customs Act, 1962. 3. To appreciate the issue, brief facts are recapitulated. As per Notification No. 55 (RE-2008)/2004-09 dated 05.11.2008, as amended, issued by the director General of Foreign Trade, non basmati rice, is notified as a prohibited item for export, and not permitted to be exported. Only the Basmati Rice is permitted to be exported freely, subject to the conditions/specifications contained in the said notification. 4. Upon examination, it was noticed that M/s.Prince International had attempted to export poor quality and substandard and non Basmati rice in the guise of Basmati rice in two shipping bi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1053805 dt.02.04.09 MOAU-0720647/20; MOAU-2563521/20; MOAU-6601922/20 36 dt.24.4.09 37 dt.24.04.09 38 dt.24.04.09 6. The test reports received from SIIR revealed that all the given samples do not conform to the requirement of average length and length/breadth ratio as specified in the partys specification. That proved false declaration of description of goods under section 50 of the Customs Act, 1962. 7. Statement of Shri Gyan Chand, Partner M/s.Prince International recorded under section 108 of the Customs Act dated 15.4.2009 wherein he admitted after seeing samples that rice in many bags were apparently of non-basmati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rther agreed that attempt to export non-basmati rice in the guise of basmati rice came to light only upon detection, test reports and admittance of Shri Gyan Chand, Partner revealed their commitment of offence. He also invited attention to Annexure A to the inventory prepared at the time of seizure where clear modus operandi to camouflage the non-basmati rice kept in interior row with basmati rice in the first rows emerged. 10. Annexure A to show cause notice extracted below premeditated plan of appellants to smuggle out non-basmati rice in the guise of basmati rice. Each container contained 55 bags of basmati rice and 430 bags of non-basmati rice. Details of other containers contents also indicate a systematic way to mis-declaration of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paked in PP Bag 55 2750 110000.00 Non -Basmati Rice Pack of 50 Kgs paked in PP Bag 430 21500 322500.00 11. Heard both sides and gone through the records. 12. Record reveals that in the guise of Basmati rice, attempt was made to export non Basmati rice adopting questionable modus operandi. Actually 6 containers were attempted to be cleared. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll for interference for which entire penalty is confirmed. 15. In respect of imposition of penalty of ₹ 1.20 lakh on Shri Gyan Chand, partner of M/s.Prince International, it is evident that he was aware about attempt to export of non basmati rice in the guise of basmati rice. Later he has tried to take shelter of the plea that supplier has mixed up the consignment of basmati rice and non-basmati rice which was ill founded. Further camouflaging of non-basmati rice in front rows to hide non basmati rice at the back clearly evidences conscious involvement with intention to export prohibited rice. Premeditated stackings of rice was well thought to avoid detection by Customs during examination, so it is evident that Shri Gyan Chand, Par ..... X X X X Extracts X X X X X X X X Extracts X X X X
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