2014 (7) TMI 19

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....e only point for consideration in this appeal is whether there was misdeclaration of goods admitted to be exported. The non-basmati rice was admitted to be exported from 29.01.2009 to 02.02.2009. Customs detected such goods mis-declared as Basmati rice on preliminary examination. Sample drawn was also sent for testing. The test result dated 12.02.2009 proved the goods to be non-basmati rice misdec....

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....ine not imposable. 2. According to appellant, the penalty if any warranted to be deposited should have been examined in the light of section 114 AA of the Customs Act 1962 without governing the case under section 114 (i) of the said Act. Mens-rea is essential for invoking penal provision of section 114AA which came to the statute book on 13.07.2006. Therefore, in absence of mens-rea no penalty is....

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....did not come out with clean hands to inform the authority before 12.02.2009. That proved misdecaration of the description of goods. Once such misdeclaration is established section 113 shall apply for confiscation of the goods. The authority accordingly, granted redemption option to the appellant. But the said authority has not recorded the value of the non-basmati rice attempted to be exported for....