TaxTMI 
TaxTMI 
2014 (11) TMI 566
X X X X Extracts X X X X
X X X X Extracts X X X X
.... valued at Rs. 82,27,181.26 (FOB) loaded in 6 containers, seized under panchnama dated 13.09.09 under section 113(d) of the Customs Act, 1962 were confiscated with a option to redeem the goods on payment of redemption fine of Rs. 15 lacs in lieu of confiscation. In addition to above a penalty of Rs. 4.20 lacs was imposed upon M/s.Prince International under section 114 (i) of the Customs Act 1962. Further, a penalty of Rs. 1.20 lacs was also imposed upon Shri Gyan Chand, partner of M/s.Prince International, under section 114(i) of the Customs Act, 1962. 3. To appreciate the issue, brief facts are recapitulated. As per Notification No. 55 (RE-2008)/2004-09 dated 05.11.2008, as amended, issued by the director General of Foreign Trade, non bas....
X X X X Extracts X X X X
X X X X Extracts X X X X
....bsp; Shipping Bill No. & Date Container No. Test Sample No. & date 1 1053804 dt.02.04.09 MOAU-6715838/20; MOAU-2543778/20; MOAU-2542529/20; 20 dt.24.4.09 21 dt.24.04.09 22 dt.24.04.09 2. 1053805 dt.02.04.09 MOAU-0720647/20; MOAU-2563521/20; MOAU-6601922/20 36 dt.24.4.09 37 dt.24.04.09 38 dt.24.04.09 6. The test reports received from SIIR revealed that all the given samples do not conform to the requirement of average length and length/breadth ratio as specified in the partys specification. That proved false declaration of description of goods under section 50 of the Customs Act, 1962. 7. Statement of Shri Gyan Chand, Partner M/s.Prince Internationa....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rst row contained non basmati rice. Actually non-basmati rice were camouflaged to avoid detection at the time of examination. 9.2 It was further agreed that attempt to export non-basmati rice in the guise of basmati rice came to light only upon detection, test reports and admittance of Shri Gyan Chand, Partner revealed their commitment of offence. He also invited attention to Annexure A to the inventory prepared at the time of seizure where clear modus operandi to camouflage the non-basmati rice kept in interior row with basmati rice in the first rows emerged. 10. Annexure A to show cause notice extracted below premeditated plan of appellants to smuggle out non-basmati rice in the guise of basmati rice. Each container contained 55 bags of....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... rice adopting questionable modus operandi. Actually 6 containers were attempted to be cleared. Containers were stuffed in such way that front row contained Basmati rice and second row contained non-Basmati rice. First row was used to camouflage the inferior goods rows. Samples were tested which proved intention of appellants to deceive revenge. Misdeclaration came to record. Test Results indicated that consignments were non basmati rice export of which is prohibited by DGFT Notification No. 55/(RE-2008)/2004-2009 as amended. Test results showed exported goods were non-basmati rice. That demolishes the defense plea of mixing of consignments and non basmati rice were wrongly loaded in the containers. Test reports confirmed that representativ....