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TMI Blog2016 (12) TMI 521X X X X Extracts X X X X X X X X Extracts X X X X ..... r Singh ORDER Heard learned counsel for the appellant and Sri Krishna Agarwal, learned counsel for the Department. This is an assessee's appeal under section 130 of Customs Act, 1962 filed against the order of the Customs & Central Excise Appellate Tribunal dated 18.9.2014. Following questions of law have been sought to be answered by this Court:- "(I) Whether the learned Tribunal was co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e exporter in mis-declaring the subject goods as "basmati rice" which were later found by the department as "non-basmati" rice? (IV) Whether the impugned order passed by the learned Tribunal is not perverse, being totally contrary to the provisions of Customs Act, 1962 as well as facts available on record?" However, upon examination on the material available on record, it becomes abundantly c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of mishandling of goods during loading, cannot be taken to be true. It was a deliberate strategy to keep the basmati rice in the front of container in order to avoid the detection of the non-basmati rice which was sought to be taken out surreptitiously. The imposition of penalty, therefore, is justified. In any view of the matter, these facts as established on record, have not been challeng ..... X X X X Extracts X X X X X X X X Extracts X X X X
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