2013 (8) TMI 618

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....ve been hearing this matter from 30th March, 2013. On earlier occasion to reduce the dispute, the appellant was given a chance to argue in detail so that the appeal itself could be disposed at stage of stay hearing. Today we are of the view that merely disposing the stay application pending appeal shall not serve any purpose. Therefore, to reduce dispute, waiving requirement of pre-deposit we take....

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....d for export. 3. Above detection by investigation gave rise to further investigation which revealed that 5 containers sent for export under shipping bill 4403158 dated 4.7.12 were also non-basmati rice which were declared as basmati rice. Total quantity covered therein was 585 jute bags of 40 kgs each non-basmati rice. The test report of Basmati Export Development Foundation (SEDF), Modipuram, ....

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....iscation. Penalty of Rs. 10 lakhs was also imposed on the appellant. 5. It was submitted on behalf of the appellant today that due to unavoidable circumstances the appellant could not supervise the loading of goods as a result of which allegation was made by DRI. There was no attempt to export non-basmati rice but inadvertent mistake made at the level of supplier made the appellant to suffer. ....

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....hich proved that non-basmati rice were attempted to be exported. Once attempt was foiled by DRI the appellant was brought to adjudication. We have no leniency to reduce redemption fine as redemption fine imposed by learned adjudicating authority was Rs. 10 lakhs. We confirm that fine. 9. So far as penalty is concerned, we notice that attempt to export was perpetuated as is apparent from record ....