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2019 (6) TMI 575 - AT - CustomsExport of Prohibited item - Non-Basmati Rice - Non Basmati rice was prohibited for export w.e.f. 24.03.2008 - filing the bills of export on 3/3/2008 - HELD THAT - If we consider the facts of the case with reference to the exportability of the goods, we find that 110 MT of Non-Basmati rice will not be hit by the prohibition imposed on 24/3/2008 in as much as these goods were entered for export on or before 6/3/2008 and were entitled to be exported in view of the relaxation given on procedural measures. Once we hold that 110MT of Non Basmati rice is not hit by the prohibition, the order of confiscation of the goods as well as the vehicles, are not warranted and are required to be set aside - appeal allowed - decided in favor of appellant.
Issues:
1. Export of non-Basmati rice under DEPB Scheme prohibited after certain date. 2. Seizure of 110 MT of non-Basmati rice and 11 trucks by Customs authorities. 3. Allegations of fraudulent activities in changing number plates of trucks. Issue 1: Export of non-Basmati rice under DEPB Scheme prohibited after certain date. The dispute in this case revolves around the export of 200 MT of non-Basmati rice under the DEPB Scheme, which was allowed until 24/3/2008 when its export was prohibited. The Customs Department issued a public notice on 25/3/2008, allowing export of consignments of non-Basmati rice received within the Customs approved area by 6/3/2008. M/s. Tapan Traders filed bills of export for 200 MT of non-Basmati rice through the Petrapole Land Customs Station. However, a subsequent investigation revealed discrepancies in the export process, leading to the seizure of 110 MT of rice and 11 trucks. Issue 2: Seizure of 110 MT of non-Basmati rice and 11 trucks by Customs authorities. Following the investigation, it was found that out of the 200 MT of non-Basmati rice, 90 MT was successfully exported, while the remaining 110 MT was seized by Customs authorities. The seizure was based on the discovery that the trucks carrying the 110 MT of rice were not the same as those initially entered in the parking lot on 6/3/2008. The adjudicating authority considered this an attempt to illegally export rice after the prohibition date. However, it was established that the 110 MT of rice had been entered for export before the prohibition date and were entitled to export under the transitional arrangements. Issue 3: Allegations of fraudulent activities in changing number plates of trucks. While the Tribunal set aside the order of confiscation of the goods and vehicles due to their eligibility for export before the prohibition date, it made clear that this decision did not condone the fraudulent activity of changing the number plates of trucks. The Tribunal directed the Customs authorities to investigate and take necessary action against those involved in tampering with the number plates, separate from the issue of the rice export. In conclusion, the Tribunal allowed the appeals, setting aside the impugned order and ruling in favor of the appellants regarding the export of the 110 MT of non-Basmati rice. The decision highlighted the importance of adhering to export regulations while also emphasizing the need to address fraudulent activities separately for appropriate action.
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