2018 (3) TMI 933

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sioner (AR), for Respondents Per: Anil Choudhary The present appeal filed by appellant is arising out of the Order-in-Original No.3/Comm/2012 dated 30/03/2012 passsed by Commissioner of Customs, Central Excise & Service Tax, Noida. 2. The brief facts of the case are that the appellant exported Indian Brown Basmati Rice Par-boiled through 08 Shipping Bills mentioned in the Show Cause Notice. The .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 1979, the Export of the said goods was prohibited and ordered for confiscation of the goods exported. Aggrieved by the said order, appellant preferred the present appeal before this Tribunal. 3. The contention by Revenue is that the parameter of length and length to breadth ratio as notified by DGFT through said Notification dated 05.11.2008 would be the additional parameter for judging the cons .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ot find any 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 labora .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X