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2018 (1) TMI 569 - AT - CustomsProhibited goods - export of non-Basmati Rice - fulfillment of status of Basmati Rice - Held that: - the presence of other rice grain including red grain is to the extent of 43.85% when viewed in the light of the specifications laid down in Schedule 2 to Basmati Rice (Export) Grading and Marketing Rules, 1975, the same does not confer status of Basmati Rice to the consignment in question following - In view of the Hon’ble Delhi High Court’s decision in the case of Orion Enterprises [2015 (9) TMI 144 - DELHI HIGH COURT], it has to be held that the said specifications are applicable and would convert the consignment into that of a Non-Basmati Rice consignment. Quantum of redemption fine reduced - penalty upheld - separate penalty on Director not justifiable - appeal allowed in part.
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