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2015 (9) TMI 1367 - AT - CustomsClassification of product – basmati Rice or Not – Whether rice exported by appellant was Basmati Rice or not as per Serial No. 45 AA, as amended, of notification no. 93/RE-2007/2004-2009 – Held that:- according to restrictions imposed as per serial no. 45AA, grain of rice should be more than 6.61mm of length and ratio of length to breadth of grain shall be more than 3.5 – There was no definition of Basmati Rice in notification and there was also no stipulation that inspite of satisfying size still rice can be Non-Basmati Rice – Therefore all Rice Categories being sold as Basmati Rice in Commercial Parlance and having dimension mentioned in notification will not be covered as restricted category of Basmati Rice – Nowhere in DGFT Policy, it was mentioned that if grain size restrictions were satisfied then Agmark authority’s opinion will be Final Say on classification of Basmati Rice – Supreme Court in case of Balwant Singh Vs. Jagdish Singh [2010 (7) TMI 556 - SUPREME COURT OF INDIA] opined that Provisions of Statute had to be given full effect to Legislative intent to achieve intended objective – Therefore in view of said observations Confiscation order was not justified and order set aside – Decided in favour of Assesse.
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