TaxTMI 
TaxTMI 
TaxTMI 
2018 (11) TMI 311
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....non-Basmati Rice which was a restricted item for export. This is the second round of litigation. Earlier these matters had come before this Tribunal in Appeal No. C/87 - 89/2010 and vide Final Order No. C/216 - 218/2011 this Tribunal observed that out of the samples sent for testing, all except one to CRCL and only one was sent to SGS lab. It was further noted that at the time of passing stay order, this Tribunal directed the Department to get one of the remaining samples tested by one of the testing laboratories notified under the Export Quality Control And Inspection Act, 1963. At the time of final hearing learned DR had stated that the test had been carried out and placed the copy of test report before the Tribunal. This Tribunal appreci....
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....n No. 55/RE-2008/2004 - 09 issued by Ministry of Commerce also permitted free export of Basmati Rice including Pusa Basmati 1121 (Dhusked (Brown), semi-milled, milled both in either par-boiled or other condition) with the same restriction of 7 mm length and length to breadth ratio of 3.6 mm. During the period from May 2009 to August 2009 appellants filed eight shipping bills pertaining to consignment loaded in 26 containers, on different dates. The consignments at the time of stuffing were inspected by "Therapeutics Chemical Research Corporation (TCRC)" which certified that goods were Indian Basmati Rice. The said laboratories is recognized duly under Export Quality Control And Inspection Act, 1963. The Customs Department drew samples from ....
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....cord that during the pendency of appeal before this Tribunal in the earlier round the Department had sent samples to Regional AGMARK laboratory, New Delhi (RAL for short). The said RAL observed that the Samples are not sufficient for complete analysis and minimum of 250 gms required for complete analysis. However in the RAL report length and L/B ratio was determined which was found in conformity to the requirement as specified in Notification No. 55 (RE - 2008)/2004 - 09 dated 5 November, 2008. The remnant samples had been returned to the Department. It is further matter of record that after the testing by RAL the remnant sample was returned to the Department which were between 37 gms to 142 gms. Further in case of Shipping Bill No. 81008, ....
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....l also pointed out that in response to the RTI application, the Directorate of Rice Research (ICAR) to enquire the minimum number of judges required for testing aroma and texture of rice grains as prescribed in Office Memorandum 17 - 12/2007 - SD.IV dated 29 May, 2008. It was replied that minimum 12 judges are required to do testing of aroma and texture of rice grains. The appellants also filed additional written submissions before the respondent-Commissioner, also making separate prayer for cross-examination of the chemist namely the chemists of CRCL, SGS and BEDF as well as RAL. Cross-examination was also prayed with respect to some of the officers of the Customs Department, who were involved in investigation. 5. The learned counsel furt....
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.... the appellants have stated that the learned Commissioner erred in placing reliance on defective and incomplete reports and as such the impugned order is fit to be set aside with consequential benefits. 6. The learned AR for Revenue have relied on the impugned order. It was pointed out that the learned Commissioner have observed in para-26 that persuant to directions of this Tribunal, samples were further tested by BEDF who have reported with respect to the six samples that the same are non-Basmati Rice and/or they contained non-Basmati Rice ranging between 72.5% to 92.2%. Further the finding in para-31 wherein the appellant had argued that the only condition to be satisfied was length of 7 mm or more and length/breath ratio of 3.6 mm or m....
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....nt, the co-appellants herein, it was held that the appellant have exported non-Basmati Rice. 7. Having considered the rival contentions we find that under similar facts and circumstances with respect to two consignments exported by these very appellants in the near vicinity of the present exports in question a Single Member Bench of this Tribunal in Appeal No. C/50593/2017 - SM being Final Order No. 70017/2018 dated 08 December, 2017, have observed that this Tribunal had directed to get the samples retested through AGMARK approved laboratories in view of the fact that SGS India Ltd., was not a qualified laboratory as per the Circular issued by DGFT. Revenue should not have again relied on the test report given by SGS India Ltd for adjudica....