2013 (10) TMI 122

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....on is filed for the waiver of pre-deposit of the amount of penalties imposed by the adjudicating authority under the provisions of Section 114(i) and Section 114AA of the Customs Act, 1962; on the ground that appellant had tried to export non-Basmati Rice under the guise of Basmati Rice. 2. Learned counsel appearing on behalf of the appellant would bring to our notice that this Bench in the case ....

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....judication order for the simple reason that the said Notification No 55(RE-2008)/2004-2009 dated 05.11.2008, as amended by Notification No. 57/2009-14 dated 17.08.2010, does indicate only about the ratio of length of grain of the rice which needs to be exported as Basmati Rice. Undoubtedly, such specification has been complied by the export consignment sought to be cleared by the appellant. 4. In....