2008 (5) TMI 438 - HC - Customs

Export of Rice - Export of non-Basmati rice, prohibited under a notification datedOctober 15, 2007 - relaxation was made permitting such export issued on December 12, 2007 - rice intended to be exported, must have been certified by the customs authorities - certificate issued by the District Collector, an interim order was passed permitting the petitioners to export the rice - substantial difference-between the respective clauses in the two notifications interim order rejected

Summary

Issues:
1. Export of non-Basmati rice to Bangladesh.
2. Interpretation of notification dated April 1, 2008 regarding the relaxation of the export ban.
3. Requirement of certification by customs authorities for export eligibility.
4. Comparison with a similar case from the High Court of Andhra Pradesh.

Detailed Analysis:
Issue 1: The petitioners seek permission to export a consignment of non-Basmati rice to Bangladesh. The export of non-Basmati rice was initially prohibited but later allowed under certain conditions, including a minimum export price requirement.

Issue 2: The petitioners rely on a notification dated April 1, 2008, which relaxed the ban on non-Basmati rice exports under specific conditions. The key clause in question required rice consignments to be certified by Customs Authority and accepted for export before March 6, 2008, at the land customs station in West Bengal.

Issue 3: The main contention revolves around the interpretation of the notification's requirement for certification by customs authorities. The petitioners argue that lodging export documents and packing lists should suffice, while the respondents insist on actual certification of receipt by customs authorities before the specified date.

Issue 4: A reference is made to a similar case from the High Court of Andhra Pradesh, where an interim order allowed export based on a different notification and certification requirement. However, the judge notes significant differences in the clauses of the two notifications, emphasizing the specific stipulation in the current case.

In the judgment, the judge, after hearing arguments from both sides, concludes that the petitioners are not entitled to the benefit of the April 1, 2008 notification. The judge highlights the importance of the specific requirement for certification by customs authorities before March 6, 2008, at the land customs station in West Bengal. The judge also rejects the comparison with the Andhra Pradesh case, citing substantial differences in the notification clauses.

Finally, the judge denies the prayer for an interim order, instructs the filing of affidavits, and schedules the next appearance. The parties are directed to act on the signed copy of the order as per usual procedures.