2017 (6) TMI 927

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ellant is in appeal against the impugned order for imposition of redemption fine and penalty. 2.   The facts of the case are that the appellant filed five shipping bills for export of Indian Basmati Rice. The samples were drawn, it was found that it is not Basmati Rice and the goods have been found in excess in quantity, moreover, in some consignment instead of Rice chick peas were fo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....A/74-85/2012-CUS dated 22.03.2012, wherein, the redemption fine and penalty to be reduced. 4.   Considering the fact that it has been admitted by the appellant themselves that the goods were found mis-declared. In that circumstances, the goods were rightly held liable for confiscation by the adjudicating authority. Now the issue remain with the quantum of redemption fine and penalty. ....