9911796707
TMI Blog2017 (6) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... that the presence of other rice is of the order of 21% to 22.8%. Since the export goods do not satisfy the terms of the FT policy, they are not allowed for export and hence become prohibited goods and hence are liable for confiscation. The samples were drawn in the presence of the representative of the exporter. At the request of the manufacturer duplicate samples have also been tested. However, the percentage of their rice is found to be of the order of 21-22%. The exporter or their representative did not seem to have objected to the procedure of the sampling at any stage during the proceeding. Consequently it is not open to the appellant to dispute the procedure at the stage of the appeal. Appeal dismissed - decided against appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... ot been followed. Hence, the conclusion that the rice is not Basmati Rice cannot be sustained. He also submitted that Customs authorities have compared the parameters for the export goods with that specified for Non-Basmati Rice. By test of predominance, the sample is to be considered as Basmati Rice only. Accordingly, he prayed that the impugned order may be set aside. 4. The ld. DR supports the impugned order. He submits that if the sample was not properly drawn, the appellant should have raised objection at the time of drawing of the samples. He submits that the goods exported were prohibited goods and hence, the impugned order may be upheld. 5. The goods have been entered for export on 18.11.2009, which is covered by the Foreign Trade ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e more than seven millimeters and the ratio of length to the breadth of the grain shall be more than 3.6. A reference to the test reports reproduced in the impugned order show that both the above conditions are satisfied by the export goods. It is pertain to record that there is no tolerant limit provided under FTP for "other rice". Hence, we are constrained to take the view that export goods need to be 100% Basmati Rice. The test of predominance has no relevance here. The goods are freely allowed for export only if they consist of basmati rice entirely. From the test results it is evident that the presence of other rice is of the order of 21% to 22.8%. Since the export goods do not satisfy the terms of the FT policy, they are not allowed f ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
