2015 (3) TMI 551

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....of imposition of Redemption Fine of Rs. 5 lakhs and penalty of Rs. 2,75,000 imposed by the ld. Commissioner. 2. The brief facts of the case are that the appellant filed a shipping bill dated 02.03.2009 for export of basmati rice. On examination of the container, it was found that 97437 kgs./ of non-basmati rice were contained in the containers. As export of non-basmati rice is prohibited under th....

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....ave aroma of basmati rice. He also submitted that the Central Excise officers who had physically examined the goods at the time of stuffing and it was found that the goods are of basmati rice in nature. He further submits that although the supplier in his statement stated that he has supplied non-basmati rice but has issued the invoice for basmati rice. Therefore, the statement cannot be relied as....