2013 (9) TMI 851

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....2391913, dated 1-2-2011 at ICD, Dadri in U.P. seeking export of 96.000 MTs of rice declared in the shipping bill as "Indian Basmati White Rice". On physical examination of the goods, the Customs officers did not suspect the declaration and they gave "Let Export Order" on the shipping bill. However, later the Customs officers developed a doubt whether the goods were actually Basmati Rice. So the "Let Export Order" was cancelled and samples were sent to M/s. Shri Ram Institute for Industrial Research, New Delhi and SGS India Pvt. Ltd., Gurgaon for testing of the samples. M/s. SGS India Pvt. Ltd. stated that samples did not meet the requirements of any grade of Basmati Rice as per AGMARK standard. However, they confirmed that the measurement o....

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....AI). However he set aside the penalty on proprietor. Aggrieved by the order of the Commissioner (Appeals), the appellants have filed this appeal. 4. The Counsel for the appellants submits that the goods submitted for export met the specifications laid down by the DGFT vide Notification No. 57/2009-2014, dated 17-8-2010 for deciding whether the goods could be exported or not. As per this notification the criteria laid down was that the length of the grains should be more than 6.61 mm and ratio of length to breadth of the grain should be minimum 3.50. She submits that no other criteria have been laid down by the DGFT for deciding whether a particular variety of rice is Basmati Rice or not. She argues that the decision taken with reference ....

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....eposit of penalty for hearing the appeal. Since the goods are under detention for more than six months and there is urgency to decide the appeal so that the goods do not get deteriorated and become of no use to anybody. 7. The ld. AR for Revenue draws our attention to the fact that the circular of C.B.E.&C. prescribes that the goods are to be sent to AGMARK laboratories for testing to find out whether the goods are Basmati Rice. Therefore, he submits that it is clear that the AGMARK standards should be applied to decide whether the goods were Basmati Rice and he submits that two laboratories certified that the goods were in fact not Basmati Rice. However ld. AR is not able to point out any notification from DGFT which prescribes that the....