2018 (7) TMI 1016

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....cal) And Hon'ble Shri P. Dinesha, Member (Judicial) Shri S. Sankaravadivelu, Advocate For the Appellant Shri A. Cletus, ADC (AR) For the Respondent ORDER Per Madhu Mohan Damodhar After hearing both sides, we find that the issue concerns admitted export of banned items namely non-basmati rice, pulses, wheat, wheat flour and Semolina in the guise of other grocery items. We find that o....

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.... (3) Shri S.R.Janakiram - Rs. 30,00,000/- (Appellant in Appeal C/374/2009) The adjudicating authority also ordered for appropriation of Rs. 85 lakhs already paid. Appellants have filed these appeals only against penalties imposed. 2. Today when the matter came up for hearing, on behalf of the appellants, Ld. Advocate Shri S. Sankaravadivelu draws attention to the fact that even for the live c....

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.... not be any leniency shown in respect of the penalties already imposed. 4. Heard both sides and have gone through the facts. 5. It is important to note that the Tribunal in the final order relied upon by Ld. Advocate (supra), dealt with live consignments of goods which were available for inspection and verification. The Tribunal considered it proper and appropriate in that case to reduce the....