2024 (12) TMI 415

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Basmati rice. (2) Whether in absence of the 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 Ente....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....submission made by both the sides and perused the records. I find that the adjudicating authority and the 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 discernib....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ds and imposing the penalty." • M/s. Shree Jagdamba Agrico Export Pvt. Ltd. and others vs. Commissioner of Customs, Kandla 2014-TIOL-867-CESTAT-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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 6. In these circumstances, in our opinion, the tribunal was right in holding that in the absence of the goods being available no fine in lieu of confiscation could have been imposed. 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 Pet....