2018 (8) TMI 1348

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....te for appellant Ms Trupti Chauhan, Assistant Commissioner (AR) for respondent ORDER Per: C J Mathew M/s Shri Jalaram Rice Industries is in appeal against order-in-original no. 09/2010-11 dated 18^th May 2010 of Commissioner of Customs (Export), JNCH, Nhava Sheva which has confiscated 499350 kgs of non-basmati rice, valued at Rs. 94,88,300/-, under section 113(d) and 113(i) of Customs ....

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.... had not been complied with. He further placed reliance on the decision of the Tribunal in Chawla Trading Co. v. Commissioner of Customs (Export), Nhava Sheva [2015 (330) ELT 470 (Tri.-Mumbai)]. 3. Learned Authorised Representative, on the other hand, places reliance on the admission by the Director of the appellant-exporter that the non-basmati rice had been erroneously stuffed into the contai....

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....ugh the records of the case, however, we find that, upon detection of the non-basmati rice, the goods were permitted to be taken back without completing the export. 5. For the purpose of record, we reproduce the following contents of circular No. 32/2008 dated 30th September 2008: 'Attention is invited to Notification No. 39 dated 16.9.2008 vide which export of Basmati rice having grain leng....

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....where test reports of samples are found at variance with the export declaration, Customs will report the matter to the nearest Zonal Joint DGFT (with copy to DGFT at HQs New Delhi) for necessary action and remedial measures to be taken regarding the defaulting exporter. 6. It would appear that the export consignment had to be permitted or subject to testing upon the existence of certain paramet....