Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

M/s J.P. Rice Exports Pvt. Ltd. And Shri Jitendra Kumar Jain Versus Commissioner of Central Excise, Noida

2018 (1) TMI 569 - CESTAT ALLAHABAD

Prohibited 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 Honíble Delhi High Courtís decision in the case of Orion Enterprises [2015 (9) TMI .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

spondent(s) ORDER Per: Archana Wadhwa After hearing both the sides duly represented by Shri S. Sunil, Advocate for the appellant and Mohd. Altaf, Assistant Commissioner A.R. for the respondent, I note that the appellant filed Shipping Bills for export of Basmati Rice by declaring the same as Indian Cream Sella Basmati Rice brand name Green Falcon . After the let export orders were made and after drawing samples, which were sent to Basmati Export Development Foundation, Modipuram, it was found th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

On the above basis the consignment was stopped from being exported and further investigations were conducted, statement of the Export Manager was recorded wherein he admitted that consignment contained 43.85% of other rice, grains including, red grain. 4. On the above basis proceedings were initiated against them vide issuance of show cause notice dated 25.05.2011 proposing confiscation of the goods as also for imposition of penalties. The said notice culminated into an order passed by the Comm .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s of DGFT Notification No.57/2009-2014, prescribing the criteria of length and length to breadth ratio only is provided for deciding as to whether the consignment is that of Basmati Rice or not. As long as the said criteria is met, any reference to the presence of extraneous material in the consignment is irrelevant. This was so held by the Tribunal in the case of Global Agro Impex Vs. Commissioner of Customs, Noida reported at 2013 (290) ELT 717 (Tri. - Del.). However, he fairly agrees that the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nce of 20% of other rice including red grain in Basmati Rice, the consignment cannot be considered to be of Basmati Rice if the other ingredients are more than 20%. By holding so, the Hon ble Delhi High Court set aside the order of the Tribunal laying to the contrary and restored the order of the Original Authorities fixing the redemption fine and imposition of penalties. 7. After hearing the learned A.R. appearing for the Revenue, I find that admittedly in the present case, the presence of othe .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version