TaxTMI 
TaxTMI 
2024 (12) TMI 415
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....he availability of the goods since the same has been exported whether redemption fine of Rs. 6,00,000/- in lieu of confiscation under Section 125 of the Customs Act, 1962 is correct or otherwise. 2. Shri P D Rachchh, Ld. Counsel appearing on behalf of the appellant submits that the parameter of length and breadth of the rice is clearly met which is the only criteria to decide whether the rice is Basmati or otherwise in terms of foreign trade policy. Therefore, the rice exported by the appellant is Basmati rice. Hence, entire case of the department fails. He submits that the issue has been considered in the various judgments which are as under:- * Commissioner of Customs vs. Orion Enterprises- 2017 (356) E.L.T. 547 (Del.) * Global Agro ....
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....e first appellate authority have concluded that the rice exported by the appellant is not Basmati rice, only on the basis of the percentage of the other rice, however, it prima facie appears that the only criteria to decide whether it is Basmati rice or other rice, is length and breadth of the rice which as per test report in the present case, length and breadth of the rice is in accordance with the parameter fixed by the foreign trade policy. I find that the Ld. Counsel has relied upon the various judgments as under: * Commissioner of Customs vs. Orion Enterprises- 2017 (356) E.L.T. 547 (Del.) "10. What is discernible from the above affidavit, read together with the notifications enclosed therein, is that the consistent policy of the C....
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....ESTAT-AHM "11. On perusal of the records, we find that it is undisputed that all the consignments which were carted in for export, had conformed to the specification of average length and the ratio of length to breadth as per notifications claimed by the appellant. We find that the said notifications had only the conditions which are reproduced hereinabove and does not indicate any other condition to be satisfied for coming to a conclusion whether the consignment of rice is basmati or non-basmati rice. It is to be noted that the said notification even does not indicate any admixture to be considered for the purpose of getting benefit of the said notification. On the face of such clear notification the Revenue authorities have held that th....
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.... The goods in fact had been cleared earlier. The judgment in Weston (supra) is clearly distinguishable. In our opinion, therefore, there is no merit in the questions as framed. Consequently appeal stands dismissed." * Commissioner vs. Finesse Creation Inc.- 2010 (255) E.L.T. A120 (S.C.) "Confiscation and redemption fine not imposable when goods not available for seizure * The Supreme Court Bench comprising Hon'ble Mr. Justice D.K. Jain and Hon'ble Mr. Justice C.K. Prasad on 12-5-2010 after condoning the delay dismissed the Petition for Special Leave to Appeal (Civil) No. CC 7373 of 2010 filed by Commissioner of Customs (Import) against the Judgment and Order dated 25-8-2009 in C.A No. 66 of 2009 of the High Court of Bombay as reported....