TaxTMI 
TaxTMI 
2007 (3) TMI 465
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....h sides. 2. The appellant filed this appeal against the impugned order passed by Commissioner of Customs whereby imported goods of assessable value of Rs. 30,37,799/- are confiscated and allowed to redeem the same on payment of fine of Rs. Three lakhs and penalty of Rs. 75,000/- was imposed. 3. The contention of the appellant is that they are exporter of rice and they have exported....
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....lant is also that while imposing penalty the Commissioner of Customs has not mentioned any provision of Customs Act. On the contrary, the Revenue submitted that as the appellant filed a Bill of Entry for import of basmati rice and the sample was sent for testing and Central Food Laboratory opined that the sample contained a large number of live and deal insects, insect fragments and insect larvae ....
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....pellant filed Bill of Entry consignment of basmati rice which was rejected by the exporter. Sample was sent for testing and it was found that the same was adulterated, therefore, the goods imported becomes prohibited under the Customs Act. The appellant relied upon the decision of Hon'ble Calcutta High Court in the case of Extrusion (supra) where the Hon'ble High Court held that the facts and circ....
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....ntly after import the goods were sold and Revenue wants to impose penalty on the person who purchased the goods from the importer and the Tribunal set aside the penalty on the ground that they were bona fide purchaser and there was no mens rea on their part to evade payment of duty. 5. I find that the facts of the present case are different from the facts of the case of the decision relied....