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2015 (9) TMI 144 - HC - CustomsGoods not in conformity with Basmati Rice – Confiscation of Goods – Tribunal by impugned order allowed appeal of Respondent and set aside order of Commissioner whereby direction was issued to confiscate seized goods as samples were not conforming to Basmati Rice – Held that:- test reports of RAL clearly stated that percentage of other Rice in consignment was more than 20% which was maximum permitted under Basmati Rules – Sample also did not possess natural fragrance in both raw and cooked stages – Once there was report of RAL clearly stating that samples did not conform to requirements of Basmati Rules then Customs Authority was bound by such report – If Respondent wanted to show that other rice found present to consignment was also Basmati Rice then burden was on Respondent – It was justified in proceeding on strength of test report that presence of other rice, i.e. non-basmati rice, was more than permissible maximum limit of 20% – Since consignment was not entirely of Basmati Rice, it was not sufficient that grains confirmed to length and length/breadth ratio prescribed for Basmati Rice in order to pass test – Therefore Court of opinion that Additional Commissioner was justified in his conclusion that Respondent had attempted to export non-Basmati Rice prohibited for export in terms of DGFT notification – Impugned order of Tribunal hereby set aside – Decided in favour of Revenue.
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