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2018 (3) TMI 933 - AT - CustomsExport of Indian Brown Basmati Rice Par-boiled - misdeclaration of goods - DGFT N/N. 55 (RE-2008)/2004-2009 dated 05.11.2008 - prohibited goods - Held that: - the parameters laid down under the said DGFT-Notification dated 05.11.2008 read with N/N. 57/2009-2014 dated 17.08.2010 have been met with as discussed by the learned Commissioner - there are no merit in the impugned order in confiscating the goods in question which have already been exported and imposing penalty on the appellant and its proprietor, based on the negative report received from laboratory in the light of Basmati Rice (Export) Grading and Marketing Rule, 1979, especially when the said report was challenged and request for retesting the samples by some other laboratory was made which was rejected without any plausible reasons - appeal allowed - decided in favor of appellant.
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