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2016 (7) TMI 1411 - AT - CustomsExport of Basmati Rice - permission to export rice as per Col. No. 5 Entry No. 45A Chapter 10 (Cereals) of Export Licensing Schedule inserted by DGFT Notification No. 39 (Re-2008)2004-2009, dated 16-9-2009, under the Export Policy 2004-09 as amended - Held that: - basmati rice has been allowed freely for export in terms of DGFT Notification No. 39 (RE-2008)/2004-09, dated 16-9-2008 in Sr. No. 45AA - There is no dispute that the export goods have satisfied the condition specified for export as above - both the samples were tested in the Regional Agmark Laboratory. The percentage of other rice grain was found to be over 23% in both the samples, which were considered to be beyond the permissible limit for export by the authority below. After considering the N/N. 39 (RE-2008)/2004-09, dated 16-9-2008, the Agmark Specification for basmati rice for export has not been specified as a restriction in the said notification. The question whether the Customs Authority allowing the export consignment of basmati rice was required to examine the same with reference to DGFT Notification only or they also need to look at Agmark Specifications, was examined in detail by the Tribunal in the case of Shree Jagdamba Agrico Export Pvt. Ltd. v. C.C., Kandla [2014 (6) TMI 301 - CESTAT AHMEDABAD]. The Tribunal held that the Customs Authority cannot import the conditions from Agmark standards but has to allow export on the basis of the notification issued by DGFT. Inasmuch as the DGFT restrictions prescribed in Notification No. 39 (RE-2008)/2004-09, dated 16-9-2008 have been satisfied, there is no justification to order confiscation of the export goods under Section 113 of the Customs Act and also to impose the penalty under Section 114. Appeal allowed - decided in favor of appellant.
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