2018 (2) TMI 1968

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....dra Kumar Tripathi, Assistant Commissioner (AR), for the Respondent. ORDER The present appeal filed by appellant is arising out of the Order-in-Original No. 3/Comm/2012, dated 30-3-2012 passed by Commissioner of Customs, Central Excise & Service Tax, Noida. 2. The brief facts of the case are that the appellant exported Indian Brown Basmati Rice Par-boiled through 08 Shipping Bills me....

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....(Export) Grading and Marketing Rules, 1979, the Export of the said goods was prohibited and ordered for confiscation of the goods exported. Aggrieved by the said order, appellant preferred the present appeal before this Tribunal. 3. The contention by Revenue is that the parameter of length and length to breadth ratio as notified by DGFT through said Notification dated 5-11-2008 would be th....

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....d Commissioner in the impugned Order-in-Original. I do not find any merit in the impugned order in confiscating the goods in question which have already been exported and imposing penalty on the appellant and its proprietor, based on the negative report received from laboratory in the light of Basmati Rice (Export) Grading and Marketing Rules, 1979, especially when the said report was challenged a....