2011 (6) TMI 260

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....ssessee.   Shri R. Nagar, SDR for the Revenue.   Per: Archana Wadhwa:   Vide his impugned order, Commissioner of Customs, Kandla has confiscated 140.400 MTs of rice, totally valued at Rs.78,31,564/-Lakhs (Rupees Seventy Eight lakhs, Thirty One Thousands, Five Hundreds, Sixty Four only) with an option to the appellant to redeem the same on payment of redemption fine of Rs.2.....

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....ality) of Basmati rice for export under Agmark, Basmati rice shall have the following special characteristics:   Special Characteristics:   Grade designation   Special characteristics   (Maximum limits of tolerance) Percentage by Weight   Other rice including red grains   Special   10.0   A   15.0   B   20.0 &n....

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....he same should not be used for any legal purpose is in reference to use of the report for other legal purposes and not for Customs.   5. We fully agree with the contention of the ld.SDR. Admittedly, the report was given at the request of the Customs and in respect of samples forwarded by them. As such, it cannot be said that reliance on the said report by Revenue was unjustified. Note refe....

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.....93(RE-2007)/2004-2009, dt.1.4.08. The exports are in huge quantity to the extent 140 MTs with the value of rice being Rs.78,31,564/-Lakhs (Rupees Seventy Eight lakhs, Thirty One Thousands, Five Hundreds, Sixty Four only). It cannot be said that the export of non-Basmati rice was on account of any mistake inasmuch as no factor which led to such mistakes on the part of the exporters, stand explaine....