SOLLY PERUMAL Vs. COMMISSIONER OF CUSTOMS, KANDLA

JUDGEMENT

(1.) ALL these four appeals are directed against the Order -in -Appeal No.133 -137/2011/COMMR(A)/KDL, dated 12 -4 -2011.

(2.) APPEAL No. C/234/2011 is filed by Shri Solly Perumal who is the partner of M/s. Haryana Trading Co. of Ahmedabad. Appeal No. 235/2011 is filed by M/s. Trinity Shipping and Allied Services Pvt. Ltd., the CHA while Appeal No. 236/2011 and Appeal No. 237/2011 are filed by Shri Saju Parumal, Director of CHA and Shri Ismail Osman Jat, who is an employee, respectively. All these appeals were filed against the imposition of penalty under Section 114 of the Customs Act by the Adjudicating Authority as well as the First Appellate Authority.

(3.) THE relevant facts arises for consideration are that one M/s. Haryana Trading Co. was engaged in the business of export of rice and had filed a Shipping Bill dated 12 -3 -2010 with Custom House, through CHA M/s. Trinity Shipping and Allied Services for export of raw Basmati rice in packing of 19 Kgs. Declaring the F.O.B. value as Rs. 10,34,474/ -. During inspection, it was noticed that the quality of rice was not as has been shown in the export documents and the said quantity of rice was detained and samples from the consignment were sent for analysis to the Regional Agmark Laboratory, Mumbai. The test result dated 19 -3 -2010 confirmed that the cargo was non -Basmati rice and not Basmati rice. Coming to the conclusion that M/s. Haryana Trading Co. was trying to export Non -basmati rice in the guise of Basmati rice in violation of Government Notification, show -cause notice dated 28th September, 2010 was issued. The Adjudicating Authority as well as the First Appellate Authority held that the goods are liable for confiscation and imposed penalties on all the appellants herein.