https://www.taxtmi.com/caselaws?id=206649 Substituted export cargo stuffed after the let-export stage, outside the prescribed Customs supervision, was found to be non-basmati rice instead of declared basmati rice. Because export of non-basmati rice was prohibited and the surrounding circumstances showed coordinated conduct by the exporter, CHA and CFS, the goods were liable to confiscation as an attempted export of prohibited goods. The redemption fine and penalties were upheld in principle because the involvement of all three entities was established, although the redemption fine was reduced on the facts. The key principle is that breach of export procedure, coupled with evidence of coordinated substitution, justifies confiscation and penalty, subject to factual moderation of fine. en-us Thu, 03 Mar 2011 00:00:00 +0530 Wed, 24 Aug 2011 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206649 Substituted export cargo stuffed after the let-export stage, outside the prescribed Customs supervision, was found to be non-basmati rice instead of declared basmati rice. Because export of non-basmati rice was prohibited and the surrounding circumstances showed coordinated conduct by the exporter, CHA and CFS, the goods were liable to confiscation as an attempted export of prohibited goods. The redemption fine and penalties were upheld in principle because the involvement of all three entities was established, although the redemption fine was reduced on the facts. The key principle is that breach of export procedure, coupled with evidence of coordinated substitution, justifies confiscation and penalty, subject to factual moderation of fine. Case-Laws Customs Thu, 03 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206649