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2019 (6) TMI 575 - AT - CustomsExport of Prohibited item - Non-Basmati Rice - Non Basmati rice was prohibited for export w.e.f. 24.03.2008 - filing the bills of export on 3/3/2008 - HELD THAT:- If we consider the facts of the case with reference to the exportability of the goods, we find that 110 MT of Non-Basmati rice will not be hit by the prohibition imposed on 24/3/2008 in as much as these goods were entered for export on or before 6/3/2008 and were entitled to be exported in view of the relaxation given on procedural measures. Once we hold that 110MT of Non Basmati rice is not hit by the prohibition, the order of confiscation of the goods as well as the vehicles, are not warranted and are required to be set aside - appeal allowed - decided in favor of appellant.
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