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United Exports Versus C.C. -Kandla

2015 (9) TMI 1367 - CESTAT AHMEDABAD

Classification of product – basmati Rice or Not – Whether rice exported by appellant was Basmati Rice or not as per Serial No. 45 AA, as amended, of notification no. 93/RE-2007/2004-2009 – Held that:- according to restrictions imposed as per serial no. 45AA, grain of rice should be more than 6.61mm of length and ratio of length to breadth of grain shall be more than 3.5 – There was no definition of Basmati Rice in notification and there was also no stipulation that inspite of satisfying size sti .....

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ned that Provisions of Statute had to be given full effect to Legislative intent to achieve intended objective – Therefore in view of said observations Confiscation order was not justified and order set aside – Decided in favour of Assesse. - Appeal No : C/11943/2014 - Order No. A/11057/2015 - Dated:- 17-7-2015 - Mr. H.K. Thakur, J. For the Petitioner : Mrs. Prabjyoti K Chadha (Advocate) For the Respondent : Shri S. Shukla (Authorised Representative) ORDER Per: H.K. Thakur This appeal has been f .....

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grain to be more than 3.5. It was her case that the grain size in the existing notification no. 93(RE-2007)/2004-2009 was substituted by notification no. 57/2009-2014 Dated 17/08/2010. Learned advocate strongly argued that getting the samples of Rice Tested from Egg mark Testing Centres is nowhere prescribed under notification no. 93/2004-2009 Dated 01/04/2008. It was therefore strongly argued by her that DGFT Policy Circular No. 37/2004-2009 Dated 13/09/2008, mentioned in para-8.2 of OIA Dated .....

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ere same issue has been decided in favour of other rice exporters:- (i) Shri Jagdamba Agrico Export Pvt. Ltd. Vs. Commissioner of Customs, Kandla [2014 (307) E.L.T. 764 (Tri.-Ahmd.) (ii) Global Agro Impex Vs. Commissioner of Customs, Noida [2013 (290) D.L.T. 717 (Tri.-Del.) (iii) HRMM Agro Overseas Pvt. Ltd. Vs. Commissioner of Customs,Kandla 2013 (292) E.L.T. 68 Tri.-Ahmd.) 3.Shri S. Shukla (Authorised Representative) appearing on behalf of the Revenue argued that similar case based on the test .....

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nit Item Description Export Policy Nature of Restriction Basmati Rice including Pusa Basmati 1121[Dehusked (Brown), semi milled, milled both in either parboiled or raw condition] 1. Grain of rice to be exported shall be more than 6.61mm o length and ratio of length to breadth of the grain shall be more than 3.5; 2. 3. 4. 45AA 10063020 Kg. Free From the above provisions of the notification specifications of Rice Grain have been specified as per the restriction imposed in the last column of Serial .....

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estricted category of Basmati Rice. It is also observed that DGFT Policy Circular Dated 05/02/2014 only talks of drawal of samples of rice after allowing exports for testing by Eggmarks Testing Centre. Para-2.2 of this policy circular Dated 13/09/2008 also directs that where testing reports of samples are found to be at variance with the Export Declaration Customs will report such matters to the nearest joint DGFT for necessary action and remedial measures to be taken against the defaulting expo .....

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d by DGFT. It has been held in para-14 by Supreme Court in the case of Balwant Singh Vs. Jagdish Singh [(2010) 260 D.L.T. 16 (SC)] that Provisions of Statute had to be given full effect to Legislative intent to achieve intended objective. Similarly in the case of Global Exim Vs. CC.(Export), Navasheva [2015 (318) E.L.T. 312 (Tri.-Mumbai) in para-27.1 it was held that a notification should be read as per the language of the Notification and no words should be added or excluded from the notificati .....

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only the conditions which are reproduced here in a above and does not indicate any other condition to be satisfied for coming to a conclusion whether the consignment of rice is basmati or non-basmati ricfe. It is to be noted that the said notification even does not indicate any admixture to be considered for the purpose of getting benefit of the said notification. On the face of such clear notification the Revenue authorities have held that though the export consignments meet the specification .....

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escribes that the goods are t be sent to AGMARK laboratories for testing to find out whether the goods are Basmati Rice. Therefore, he submits that it is clear that the AGMARK standards should be applied to decide whether the goods were Basmati Rice and he submits that two laboratories certified that the goods were in fact not Basmati Rice. However ld. AR is not able to point out any notification from DGFT which prescribes that the AGMARK standards have to be applied to decide whether the goods .....

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