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2014 (6) TMI 301 - AT - CustomsConfiscation of goods - whether the appellant herein who had carted the consignment of rice and filed shipping bills as the same to be basmati rice and claimed the benefit of DGFT Notification No.55(RE-2008)/2004-2009, dt.05.11.2008 as amended by Notification No.57/2009/14, dt.17.08.2010 are basmati rice or otherwise - Held that:- all the consignments which were carted in for export, had conformed to the specification of average length and the ratio of length to breadth as per notifications claimed by the appellant. We find that the said notifications had only the conditions which are reproduced hereinabove and does not indicate any other condition to be satisfied for coming to a conclusion whether the consignment of rice is basmati or non-basmati rice. It is to be noted that the said notification even does not indicate any admixture to be considered for the purpose of getting benefit of the said notification. On the face of such clear notification, the Revenue authorities have held that though the export consignments meet the specification of the length and the ratio of length to breadth, has failed the admixture content, as the admixture content is more than limit. We do not find any such condition put in the notification, hence the Revenue’s argument on point of admixture is incorrect. Exporter has acted on the basis of notification issued by DGFT and the goods presented conformed to the prescribed standards, we are of the view that these goods cannot be considered as goods prohibited for export and therefore we are of the view that the confiscation of the goods under Section 113(d) of the Customs Act is not maintainable. Therefore, we set aside the impugned order confiscating the goods and imposing the penalty - Decided in favour of assessee.
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