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Judgment
Grievance of the appellant is that even though test report proved that the goods meant for export was Basmati that was not permitted by Customs
for export. Accordingly Adjudication is unsustainable.
Lab report in respect of samples drawn in the presence of the appellant proved otherwise. This has been recorded by Ld. Commissioner in para - 9
of his order. When he found no credible evidences to discard the lab report, he had held that the rice attempted to be exported was non-Basmati and
law was violated. Considering the facts and circumstances of the case as well as the value of the goods mis-declared, he has reduced redemption fine
from Rs.3,00,000/- to Rs.2,00,000/- and penalty from Rs.5,00,000/- to Rs.1,50,00/-.
In view of the above we do not find any legal infirmity in the order of the Commissioner (Appeals) for which the appeal is dismissed.
(Dictated and pronounced in Open Court)