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2015 (9) TMI 144 - DELHI HIGH COURTGoods 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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