2015 (1) TMI 373

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..... we find that the notification talks about the goods which are to be exported as Basmati rice should meet specification of having length as more than 6.61 mm and ratio of length to breadth of the grain shall be more than 3.5. It is seen from the records that in all these cases the said requirement of Notification No. 57/2009-14 stands complied. We also find that in an identical issue, the co-ordina .....

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..... common order. 2. Heard both sides and peruses the records. 3. On perusal of the records, we find that the Commissioner of Customs, Kandla has come to the conclusion based upon the report of the Basmati Export Development Foundation, Modipuram, Meerut (U.P.), that the appellant herein has not exported basmati rice. To come to the conclusion, the adjudicating authority relied upon the analysi .....

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..... 57/2009-14 stands complied. We also find that in an identical issue, the co-ordinate Bench of the Tribunal in the case of Global Agro Impex v. Commissioner of Customs, India [2013 (290) E.L.T. 717 (Tri.-Del.)] has taken a view that if condition of Notification 57/2009-2014 is complied, then exporter cannot be penalised or redemption fine be imposed. Prima facie we are convinced that the appellant .....

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