https://www.taxtmi.com/caselaws?id=287193 Exported rice was not liable to confiscation or penalty where the DGFT notification dated 05.11.2008, read with Notification No. 57/2009-2014 dated 17.08.2010, was found to be satisfied. The adverse laboratory report was relied on to invoke the Basmati Rice (Export) Grading and Marketing Rules, 1979, but the report had been challenged and retesting before another laboratory was sought and rejected without plausible reasons. An earlier Tribunal decision on the same issue, which was in favour of the assessee, was followed. The confiscation and penalty were therefore held unsustainable and were set aside. en-us Thu, 22 Feb 2018 00:00:00 +0530 Fri, 03 Apr 2020 10:52:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287193 Exported rice was not liable to confiscation or penalty where the DGFT notification dated 05.11.2008, read with Notification No. 57/2009-2014 dated 17.08.2010, was found to be satisfied. The adverse laboratory report was relied on to invoke the Basmati Rice (Export) Grading and Marketing Rules, 1979, but the report had been challenged and retesting before another laboratory was sought and rejected without plausible reasons. An earlier Tribunal decision on the same issue, which was in favour of the assessee, was followed. The confiscation and penalty were therefore held unsustainable and were set aside. Case-Laws Customs Thu, 22 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287193