PRINCE INTERNATIONAL Vs. C.C.E.

JUDGEMENT

(1.) APPELLANTS M/s. Prince International, Shri Gyan Chand and M/s. Kunal Travels (Cargo) has come in appeal against the Order -in -Original No. 26/Commissioner/2009 dated 16/9/2009 Passed by Commissioner, Customs & Central Excise, Noida.

(2.) A combined order has been passed by Commissioner of Customs & Central Excise Noida. In the order Non Basmati rice weighing 824.500 MT valued at Rs.4,59,80,285.00 (FOB) loaded in 34 containers, seized under panchnama dated 04.06.09 under section 113(d) of the Customs Act, 1962 were confiscated with a option to redeem the goods on payment of redemption fine of Rs.68 lacs (Sixty eight lacs only) The option to redeem was required to be filed within thirty days from the date of receipt of the order. In addition to above a penalty of Rs.10 lacs (Ten lacs only) was on imposed M/s. Prince International under section 114(i) of the Customs Act 1962. Further, a penalty of Rs.2.5 lacs (Two lacs fifty thousand only) was also imposed upon Shri Gyan Chand, partner of M/s. Prince International, under section 114AA of the Customs Act, 1962.

(3.) TO appreciate the issue, brief facts are recapitulated. As per Notification No. dated 16/09/2008, as amended, issued by the director General of Foreign Trade, non basmati rice, is notified as a prohibited item for export, and not permitted to be exported. Only the Basmati Rice is permitted to be exported freely, subject to the conditions/specifications contained in the said notification.