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2016 (1) TMI 876 - CESTAT MUMBAIAddendum to show-cause notice after receipt of the reply to show-cause - Export of other rice in the name of Basmati Rice - export of Non-Basmati Rice was prohibited - Confiscation of goods - Held that:- the learned Commissioner has erred in issuing addendum to show-cause notice after receipt of the reply to show-cause notice dated 18.12.2009. The addendum is also vitiated on the ground that there is no reference in the show-cause notice of any samples being forwarded for test. Further, the findings of the learned Commissioner are vitiated for not following the prescribed procedure of testing as noted herein above. When the law prescribes for a particular thing to be done in a particular manner, the same is to be done in the prescribed manner or not done at all. Further, the learned Commissioner has erred in observing that the DGFT Circular No. 33/08, permits only export of Basmati rice, but on perusal of the said Circular, I find that the export of ‘PUSA 1121' variety is also permitted. - the goods (rice under export) was not liable to confiscation - Decided in favor of assessee - Decided against the revenue.
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