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TMI Blog2018 (8) TMI 1348X X X X Extracts X X X X X X X X Extracts X X X X ..... ting upon the existence of certain parameters. It would appear from the record that no such preliminaries had been ascertained. Furthermore, it also appears from the statement of the Director of the appellant-exporter that export of non-basmati rice had occurred by oversight following which the export consignment itself had been withdrawn - even though the confiscation may have been justified from the admission made by the appellant at the time of attempting to export, the imposition of redemption fine and penalty does appear to be excessive - the redemption fine reduced to ₹ 1 lakh and reduce the penalty to ₹ 50,000/-. Appeal allowed in part. - APPEAL NO: C/530/2010 - A/87009/2018 - Dated:- 31-7-2018 - Shri C J Mathew, Me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bai)]. 3. Learned Authorised Representative, on the other hand, places reliance on the admission by the Director of the appellant-exporter that the non-basmati rice had been erroneously stuffed into the container and that he was prepared to pay the fine and penalty as deemed fit. It is also pointed out that the statement of the officers who were directed to supervise the stuffing of the cargo at the premises of the appellant had elaborated on the circumstances in which it had been impossible for them to be present during the entire process. Further, relying upon the statement of the supplier of the rice, Learned Authorised Representative contends that these suffice to demonstrate that the appellant had procured both basmati and non-bas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are found at variance with the export declaration, Customs will report the matter to the nearest Zonal Joint DGFT (with copy to DGFT at HQs New Delhi) for necessary action and remedial measures to be taken regarding the defaulting exporter. 6. It would appear that the export consignment had to be permitted or subject to testing upon the existence of certain parameters. It would appear from the record that no such preliminaries had been ascertained. Furthermore, it also appears from the statement of the Director of the appellant-exporter that export of non-basmati rice had occurred by oversight following which the export consignment itself had been withdrawn. The test result relied upon by the adjudicating authority had not ascertained ..... X X X X Extracts X X X X X X X X Extracts X X X X
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