PRAKASH RAMDEO JAISWAL Vs. DEPUTY COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) We have heard Shri Ajay Bhanot learned counsel for the appellants. Shri Amit Mahajan appears for the Customs and Central Excise. These four appeals under Section 130 of the Customs Act, 1962 arise out of the common order dated 22-3-2012 passed by the Customs, Excise and Service Tax Appellate Tribunal in Appeal Nos. C/276/2011; C/277 of 2011; C/278/2011 and C/279/2011 imposing redemption fine and penalties for misdeclaration in exporting the non-basmati rice, prohibited from exports.

(2.) The facts in brief are that export of non-basmati rice was prohibited by the notification dated 1st April, 2008, by the Department of Commerce, Ministry of Commerce and Industries, Government of India.

(3.) The petitioners were found to be involved in an attempt to export non-basmati rice, misdeclaring the same as basmati rice. A show cause notice was given to which reply was submitted on which common adjudication order dated 23-3-2012 was passed by the Adjudicating Authority adjudicating show cause notice dated 18-11-2009 and 3-9-2010, which resulted in the consequences of redemption fines and penalties consequence against the appellants under the Customs Act, 1962. In the show cause notice dated 18-11-2009, 77 containers seized in ICD, Loni, and in the show cause notice dated 3-9-2010, 15 containers which left ICD, Loni to Mumbai for export containing non-basmati, rice mis-declared as basmati rice was involved.