9911796707
TMI Blog2018 (1) TMI 569X X X X Extracts X X X X X X X X Extracts X X X X ..... convert the consignment into that of a Non-Basmati Rice consignment. Quantum of redemption fine reduced - penalty upheld - separate penalty on Director not justifiable - appeal allowed in part. - C/494-495/2011-CU[SM] - A/71712-71713/2017-SM[BR] - Dated:- 20-11-2017 - Mrs. Archana Wadhwa, Member (Judicial) Shri S. Sunil (Advocate) - for Appellant(s) Shri Mohd. Altaf (Asstt. Commr.) AR - for Respondent(s) ORDER Per: Archana Wadhwa After hearing both the sides duly represented by Shri S. Sunil, Advocate for the appellant and Mohd. Altaf, Assistant Commissioner A.R. for the respondent, I note that the appellant filed Shipping Bills for export of Basmati Rice by declaring the same as Indian Cream Sella Basma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e held the consignment to be that of Non-Basmati Rice and confiscated the same with an option to the appellant to redeem the same on payment of redemption fine of ₹ 15,00,000/-. In addition penalty of ₹ 2,00,000/- was imposed upon in respect of unit and imposition of penalty of ₹ 75,000/- was imposed on the Director. 5. The present two appeals stand filed by them challenging the above order. Learned advocate appearing for the appellants submits that in terms of DGFT Notification No.57/2009-2014, prescribing the criteria of length and length to breadth ratio only is provided for deciding as to whether the consignment is that of Basmati Rice or not. As long as the said criteria is met, any reference to the presence of ext ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent in question following. In view of the Hon ble Delhi High Court s decision in the case of Orion Enterprises, it has to be held that the said specifications are applicable and would convert the consignment into that of a Non-Basmati Rice consignment. The argument of the learned advocate that Notification only prescribes the length and length to breadth ratio and, the finding of the lower authorities are perverse, cannot be appreciated in the light of the law declared by the Hon ble Delhi High Court. 8. As such, I find no merits in the present appeals. At this stage, learned advocate prays for reduction in the redemption fine and penalty. From the Hon ble Delhi High Court, I find that the total value of the goods was around ₹ 42,0 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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