TaxTMI 
TaxTMI 
2018 (1) TMI 498
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....: Mrs. Archana Wadhwa Both the appeals are being disposed of by a common order as they arise out of the same impugned order passed by the authorities below. 2. After hearing both sides duly represented by Shri C.M. Sharma, Consultant for the Appellant and Shri K.M. D'Souza, AC(AR) for the Revenue, I find that M/s. Nima Enterprises Pvt. Ltd. is engaged in the export of spices and other such i....
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....in question and also for imposition of penalties on the exporting firm as also on the Director. The said show cause notice culminated into an order passed by the original adjudicating authority and upheld by Commissioner(Appeals). Vide their impugned orders, the brown Chick Peas as also non-Basmati rice was confiscated with option to the appellant to redeem the same on redemption fine of Rs. 45,00....
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....excess bags of Coriander seeds, he submitted that the same was as a result of inadvertent mistake and there was no intention to mis-declare the quantity. The Id. Consultant also submits that the total redemption fine is to the tune of Rs. 1.20 Lakhs whereas the total value of the confiscated goods is to the extent of Rs. 3.25 Lakhs. He submits that the said redemption fine has been fixed by the au....
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....ds. There is no explanation by the appellant as to why the Chick Peas were not declared as brown Chick Peas by them and as to why non-Basmati rice was declared as Basmati rice. The statement of the Director also points out to the said fact. Further no explanation is coming forward from the appellant as regards the excess quantum of Coriander seeds. In such a scenario I am of the view that the conf....