TaxTMI 
TaxTMI 
TaxTMI 
2015 (9) TMI 1367
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.... appellant argued that Basmati Rice, including Pusa Basmati-1121, means rice having grain length of more than 6.61mm and length to breadth ratio of the grain to be more than 3.5. It was her case that the grain size in the existing notification no. 93(RE-2007)/2004-2009 was substituted by notification no. 57/2009-2014 Dated 17/08/2010. Learned advocate strongly argued that getting the samples of Rice Tested from Egg mark Testing Centres is nowhere prescribed under notification no. 93/2004-2009 Dated 01/04/2008. It was therefore strongly argued by her that DGFT Policy Circular No. 37/2004-2009 Dated 13/09/2008, mentioned in para-8.2 of OIA Dated 05/02/2014, has been wrongly relied upon by the first appellate authority. That even as per this c....
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....; Basmati Rice including Pusa Basmati 1121[Dehusked (Brown), semi milled, milled both in either parboiled or raw condition] 1. Grain of rice to be exported shall be more than 6.61mm o length and ratio of length to breadth of the grain shall be more than 3.5; 2. 3. 4. 45AA 10063020 Kg. Free From the above provisions of the notification specifications of Rice Grain have been specified as per the restriction imposed in the last column of Serial No. 45AA. According to these restrictions grain of rice should be more than 6.61mm....
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....h Vs. Jagdish Singh [(2010) 260 D.L.T. 16 (SC)] that Provisions of Statute had to be given full effect to Legislative intent to achieve intended objective. Similarly in the case of Global Exim Vs. CC.(Export), Navasheva [2015 (318) E.L.T. 312 (Tri.-Mumbai) in para-27.1 it was held that a notification should be read as per the language of the Notification and no words should be added or excluded from the notification. 5.Similar cases of other appellant has also been allowed by this bench in the case of Shri Jagdamba Agrico Exports Pvt. Ltd. Vs. Commissioner of Customs, Kandla(Supra) by making following observations:- 11.On perusal of the records, we find that it is undisputed that all the consignments which were carted in for export, had c....
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....t Basmati Rice. However ld. AR is not able to point out any notification from DGFT which prescribes that the AGMARK standards have to be applied to decide whether the goods are Basmati Rice or otherwise. On the contrary the DGFT had prescribed Criteria of only length and the ratio of length to breadth to decide whether the goods are Basmati Rice and if these criteria only are adopted the goods qualified to be exported. 8 Considering the fact that the exporter has acted on the basis of notification issued by DGFT and the goods presented conformed to the prescribed standards, we are of the view that the goods cannot be considered as goods prohibited for export and therefore we are f the view that the confiscation of the goods under Sec....