Export parameters for basmati rice upheld, with confiscation found unsustainable after laboratory compliance.

Exported Indian Brown Basmati Rice Pusa-1121 was found to satisfy the grain length and length-breadth ratio requirements under the relevant DGFT notification and its amendment. On the laboratory report and the Tribunal's earlier directions having been complied with, the goods were treated as meeting the prescribed export parameters. As the export could not be regarded as prohibited on those facts, confiscation was held unsustainable and the Revenue's appeal failed.

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Issues: Whether the exported rice satisfied the parameters under the DGFT notification and the amended notification, and whether confiscation of the exported goods was justified.

Analysis: The goods were exported as Indian Brown Basmati Rice Pusa-1121. The laboratory report showed that the sample met the prescribed grain length and length-breadth ratio requirements under Notification No. 55(RE-2008)/2004-2009 dated 05.11.2008 as amended by Notification No. 57/2009-2014 dated 17.08.2010. The Tribunal found that the parameters laid down in the notifications had been satisfied and that the directions issued earlier by the Tribunal had been complied with by the appellate authority.

Conclusion: The export could not be treated as prohibited on the facts found, and the order of confiscation was not sustainable. The Revenue's appeal failed.

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