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2018 (11) TMI 311 - AT - CustomsExport of Non-Basmati Rice or not - restricted item - whether the appellant exporters have exported Basmati Rice as permissible or have exported non-Basmati Rice which was a restricted item for export? Held that:- It is evident from the documents on record that no test report is available which can reliably certify that the rice under export was Basmati or non-Basmati - the impugned order is presumptive and vague, there being no cogent evidence available on record, supporting the findings of the respondent-Commissioner. The respondent-authorities are directed to grant the consequential benefits, including return of pre-deposit etc., made during the pendency of these proceedings forthwith, not exceeding a period of 60 days from the date of receipt of a copy of this order - appeal allowed - decided in favor of appellant.
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