TaxTMI 
TaxTMI 
2017 (6) TMI 190
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.... Respondent ORDER Per V. Padmanabhan When the appellant filed shipping bill for export of 20MT of Basmati Rice, samples were drawn and tested at the Regional Agmark Laboratory, New Delhi wherein the report indicated the presence of other rice at 21.1%. When the duplicate samples were retested, the percentage came to 22.8%. The customs authorities took the view that the rice with the above par....
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....packets has been picked up for taking sample. He submits that the procedure prescribed for drawing sample of rice consignment has not been followed. Hence, the conclusion that the rice is not Basmati Rice cannot be sustained. He also submitted that Customs authorities have compared the parameters for the export goods with that specified for Non-Basmati Rice. By test of predominance, the sample is ....
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....which is not allowed for export. The process of drawing samples also have been challenged. 6. We have gone through the said notification issued by DGFT. The Notification permits free export of Basmati Rice subject to the following conditions: i. Grain of rice to be exported shall be more than 7mm of length and ratio of length to breadth of the grain shall be more than 3.6, ii. Exports to Russia....
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.... to the breadth of the grain shall be more than 3.6. A reference to the test reports reproduced in the impugned order show that both the above conditions are satisfied by the export goods. It is pertain to record that there is no tolerant limit provided under FTP for "other rice". Hence, we are constrained to take the view that export goods need to be 100% Basmati Rice. The test of predominance ha....