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2017 (6) TMI 190 - AT - CustomsExport of prohibited goods - non-Basmati Rice - The case of the Revenue is that the export goods contained “other rice” ranging from 21.1% to 22.84%. And hence, it has to be considered as Non-Basmati Rice, which is not allowed for export - confiscation - redemption fine - penalty - Held that: - export goods need to be 100% Basmati Rice. The test of predominance has no relevance here. The goods are freely allowed for export only if they consist of basmati rice entirely. From the test results it is evident that the presence of other rice is of the order of 21% to 22.8%. Since the export goods do not satisfy the terms of the FT policy, they are not allowed for export and hence become prohibited goods and hence are liable for confiscation. The samples were drawn in the presence of the representative of the exporter. At the request of the manufacturer duplicate samples have also been tested. However, the percentage of their rice is found to be of the order of 21-22%. The exporter or their representative did not seem to have objected to the procedure of the sampling at any stage during the proceeding. Consequently it is not open to the appellant to dispute the procedure at the stage of the appeal. Appeal dismissed - decided against appellant.
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