SATYA SHANTI EXPORT Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) The appellant seeks to impugn the correctness of an order passed by the Customs, Excise & Service Tax Appellate Tribunal dated 2 April 2014 in an appeal by the appellant.

(2.) The appellant has raised the following questions of law:

(3.) The appellant filed a shipping bill on 6 February 2009 for the export of a consignment of 125.00 MT of "Indian Pusa 1121 Parboiled Rice", which was valued at Rs.67.82 lacs (Fob). When the customs department at ICD Loni carried out an inspection and examination on 6 February 2009, it was revealed that the goods were non-basmati rice and were not of the description contained in the shipping bill. The authorized signatory of the appellant, in a statement under Section 108 of the Customs Act 1962, recorded on 7 February 2009, admitted that the goods which were presented for examination were non-basmati rice though basmati rice was declared. The export of non-basmati rice was prohibited by notifications of the DGFT dated 1 April 2008 and 5 November 2008. The matter was adjudicated by the Commissioner, Customs & Central Excise, Ghaziabad. By an order dated 25 February 2009, the Commissioner ordered confiscation of the goods under Section 113 (d) and Section 113 (i) but furnished to the appellant an option of paying a redemption fine of Rs.14 lacs in lieu of confiscation. A penalty of Rs.8 lacs was also imposed.