2011 (8) TMI 1066

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..... Shri Sunil Kumar, SDR, for the Respondent. ORDER The facts of the present case are clear and undisputed. The appellants filed two shipping bills on 3-11-2008 for export of 'Rice-Pusa 1121' to Dubai under non-basmati category. The said rice falls under H.S. Code 10063020 and does not attract any duty. Only export duty of ₹ 8,000/- per tonne was leviable on the export of basmati rice vide....

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....on the said date the 'Rice-Pusa 1121' was considered to be non-basmati rice, the subsequent Notification No. 55/2008, dated 5-11-2008 would not be applicable to their consignment. The said plea of the appellant was not accepted by the Commissioner (Appeals) and hence, the present appeal. 4. After hearing both sides duly represented by Shri G.L. Rawal, Advocate for the appellants and Shri Sun....

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....able on the date when 'let export order' is passed. The said 'let export order' is required to be passed after the proper officer is satisfied about the declaration of the exported goods and about the duty payment particulars, etc. 5. In the present case, as per the report of the Assistant Commissioner vide his letter dated 26-2-2009, the cargo was presented to the customs on 5-11-2008 for e....