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2017 (10) TMI 41 - DELHI HIGH COURTExport of non- Basmati rice - Prohibited item - Section 113 (d) and (i) of the Customs Act, 1962 - whether the test report of the RAL can form the legal basis for determining whether the consignment sought to be exported by the Respondent conformed with the standards prescribed by the DGFT for basmati rice? - Held that: - the consistent policy of the central government was to allow export of PUSA 1121 although it was a non-basmati variety. Some confusion arose from the reference to ‘PUSA 1121’ as ‘Basmati Rice’, by inserting the word ‘basmati’ either as a prefix or as a suffix to PUSA 1121. If indeed PUSA 1121 was basmati rice then clearly its export was never prohibited. However, it does appear that at one stage it was decided to call the said variety of rice ‘PUSA Basmati 1121’ and specify a slight change in grain length as explained in para 7 of the affidavit filed by DDGFT. In the circumstances, as long as the consignment of PUSA 1121 sought to be exported by the Respondent satisfied the said grain length parameters, which it in fact did, the Respondent ought to be given the benefit of doubt even if the description of the variety was shown as PUSA Basmati 1121. Confiscation set aside - appeal dismissed - decided against Revenue.
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