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TMI Blog2016 (7) TMI 1411X X X X Extracts X X X X X X X X Extracts X X X X ..... 6-12-2009 for the export of 21 MT Amira good length Basmati Rice valued at Rs. 11,75,594/- to M/s. Amira Food INC, 1315, East Saint Andrew PL, Suit D. Santa, USA. The consignment was allowed to be exported under test Bond No. 163/TB/GH/2009, dated 30-12-2009 subject to outcome of test report as per Para 2.1 of the Policy Circular No. 33 (RE-08)2004-09, dated 30-9-2008 issued by DGFT, New Delhi. The Test Report was received from the Testing Lab (AGMARK), New Delhi vide their letter C. No. VIII(B)40/ICD-GH/Tilda/406/2009, dated 26-12-2009. The report showed the percentage of other grains to the extent of 23.34%. The export of non-basmati rice is not permitted in terms of Col. No. 5 Entry No. 45A Chapter 10 (Cereals) of Export Licensing Schedu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods have been confiscated since they did not satisfy the permissible limit of the presence of other rice. These conditions have not been prescribed in the export policy or circular or notification. Hence, the impugned order is sought to be set aside. They have placed reliance on several cases including following : - Shree Jagdamba Agrico Export Pvt. Ltd. v. C.C., Kanda [2014 (307) E.L.T. 764 (Tri.-Ahmd.)] - Global Agro Impex v. C.C., Noida [2013 (290) E.L.T. 717 (Tri.-Del.). 5. Heard Ms. Krati Somani, ld. Counsel for the appellant and Shri Satya Pal, ld. DR for the Revenue. 6. The present dispute centres around the Export Policy for export ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial characteristic. 7. After considering the Notification No. 39 (RE-2008)/2004-09, dated 16-9-2008, we find that the Agmark Specification for basmati rice for export has not been specified as a restriction in the said notification. The question whether the Customs Authority allowing the export consignment of basmati rice was required to examine the same with reference to DGFT Notification only or they also need to look at Agmark Specifications, was examined in detail by the Tribunal in the case of Shree Jagdamba Agrico Export Pvt. Ltd. v. C.C., Kandla [2014 (307) E.L.T. 764 (Tri.-Ahmd.)]. The Tribunal held that the Customs Authority cannot import the conditions from Agmark standards but has to allow export on the basis of the notific ..... X X X X Extracts X X X X X X X X Extracts X X X X
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