https://www.taxtmi.com/caselaws?id=353833 Export classification of basmati rice must be tested against the governing schedule under the Basmati Rice (Export) Grading and Marketing Rules, 1975. Where the sample contains other rice grains, including red grains, beyond the permissible threshold, the consignment loses basmati status and may be treated as non-basmati rice, supporting confiscation. On proportional relief, redemption fine may be reduced having regard to the value of the consignment, while penalties require separate scrutiny: a unit penalty may be sustained, but an additional penalty on a director is not justified where the same conduct has already been penalised. en-us Mon, 20 Nov 2017 00:00:00 +0530 Sat, 13 Jan 2018 08:52:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353833 Export classification of basmati rice must be tested against the governing schedule under the Basmati Rice (Export) Grading and Marketing Rules, 1975. Where the sample contains other rice grains, including red grains, beyond the permissible threshold, the consignment loses basmati status and may be treated as non-basmati rice, supporting confiscation. On proportional relief, redemption fine may be reduced having regard to the value of the consignment, while penalties require separate scrutiny: a unit penalty may be sustained, but an additional penalty on a director is not justified where the same conduct has already been penalised. Case-Laws Customs Mon, 20 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353833