2018 (1) TMI 569

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....ri Mohd. Altaf (Asstt. Commr.) AR - for Respondent(s) ORDER Per: Archana Wadhwa After hearing both the sides duly represented by Shri S. Sunil, Advocate for the appellant and Mohd. Altaf, Assistant Commissioner A.R. for the respondent, I note that the appellant filed Shipping Bills for export of Basmati Rice by declaring the same as "Indian Cream Sella Basmati Rice" brand name "Green Falc....

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....was stopped from being exported and further investigations were conducted, statement of the Export Manager was recorded wherein he admitted that consignment contained 43.85% of other rice, grains including, red grain. 4. On the above basis proceedings were initiated against them vide issuance of show cause notice dated 25.05.2011 proposing confiscation of the goods as also for imposition of pen....

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....nce to the presence of extraneous material in the consignment is irrelevant. This was so held by the Tribunal in the case of Global Agro Impex Vs. Commissioner of Customs, Noida reported at 2013 (290) ELT 717 (Tri. - Del.). However, he fairly agrees that the said decision of the Tribunal was considering by Hon'ble Delhi High Court in the case of Commissioner of Customs Vs. Orion Enterprises report....

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....I find that admittedly in the present case, the presence of other rice grain including red grain is to the extent of 43.85% when viewed in the light of the specifications laid down in Schedule 2 to Basmati Rice (Export) Grading and Marketing Rules, 1975, the same does not confer status of Basmati Rice to the consignment in question following. In view of the Hon'ble Delhi High Court's decision in t....