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TMI Blog2017 (10) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... dent ought to be given the benefit of doubt even if the description of the variety was shown as PUSA Basmati 1121. Confiscation set aside - appeal dismissed - decided against Revenue. - CUSAA 4/2013 - - - Dated:- 15-9-2017 - S. Muralidhar And Vibhu Bakhru, JJ. For the Appellant : Mr. Amit Bansal with Mr. Akhil Kulshrestha, Advocates For the Respondents : Mr. Asutosh Lohia with Mr. Lokesh Kumar Aggarwal, Advocates Mr. Jasmeet Singh, CGSC for UOI. ORDER RP No. 608/2015 CM APPL 31475/2015 (stay) 1. This is a petition filed by the Applicant-Respondent, Orion Enterprises, seeking review of the order dated 25th August 2015 by which the appeal filed by the non-Applicant/Appellant-Commissioner of Customs ( Customs Department ) was allowed and the final order dated 12th June 2012 passed by the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) in Customs Appeal No. 214 of 2012 was set aside. 2. The background facts stated in the order dated 25th August 2015 are reproduced herein for easy reference: 2. The background of the present case is that the Respondent filed two shipping bills both dated 25th January, 2011 for export of 'PUSA 1121 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he considered as samp1es of Basmati Rice (RUD No.3)., As the Respondent was permitted only to export Basmati Parboiled in terms of the certificate issued in its favour, and since export of non-Basmati Rice was prohibited under the Export Policy in terms of Notification No. 55 (RE-2008) 2004-2009, a show cause notice was issued to the Respondent on 26th May, 2011 by the CoC. 3. The central issue before the Court when it heard the above appeal was whether the test report of the RAL can form the legal basis for determining whether the consignment sought to be exported by the Respondent conformed with the standards prescribed by the DGFT for basmati rice. The Court had noted that the test reports of the RAL stated that the percentage of other rice in the consignment was more than 20%, which was the maximum permitted under the Basmati Rules. The Court noted that the attention of the CESTAT was not drawn to the DGFT s circular dated 30th September 2008 which was produced before this Court by the Customs Department as Annexure A-6 to the appeal. 4. The Respondent, on the other hand, relied on the DGFT s notification dated 5th November 2008, to argue that the samples conformed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew Petitioner before passing any further order in the matter. 4. Issue notice to the Department of Commerce through its Secretary, Ministry of Commerce Industry, Government of India, returnable on the next date. Dasti in addition. 5. Mr. Amit Bansal, learned Senior Standing Counsel appearing for the Commissioner of Customs states that he will inform the Standing Counsel for the Union of India of this order. He states that a copy of the complete paper book including the review petition will be swerved on Standing counsel for the Union of India for being transmitted to the Department of Commerce within two weeks. 6. An affidavit be filed by a duly authorised officer of the Department of Commerce, conversant with the subject matter as noted hereinbefore, at least one week prior to the next date with copies to learned counsel for the other parties. 7. List on 21st April, 2017. A copy of this order be delivered by a Special Messenger to the Secretary, Department of Commerce, Ministry of Commerce Industry, Government of India forthwith for compliance. 6. Pursuant to the above order, an affidavit dated 7th September 2017 has been filed by Mr. Sanjay Kumar Tiw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Zonal DGFT for appropriate action. e. Through Notification No. 55 of 5th November 2008, PUSA 1121 was permitted to be exported as Basmati rice with grain length to be more than 7 mm and 1/b ratio of more than 3.6mm. This change was pursuant to S.O. 2547 of 29th October 2008 classifying PUSA 1121 variety of rice as Pusa basmati 1121. f. Through Notification No. 57 of 17th August 2010 grain length for basmati rice was reduced to more than 6.61mm (earlier 7 mm) and 1/b ratio of more than 3.5 (earlier it was 3.6). g. Export of all varieties of non-Basmati rice (except Tariff Code 1006 10 10 i.e. Rice of seed quality) was made 'Free' for export by the private parties from privately held stocks through EDI ports with effect from 9th September 2011 vide Notification No. 71 dated 9th September 2011. h. Through Policy Circular No. 33 of 30th September 2008, the policy position with regards lab testing from AGMARK testing centres was specified. It was provided that Customs shall allow export consignments of Basmati rice and Pusa 1121 non-basmati rice based on the parameters of grain length and grain length to breadth ratio. The Customs may draw random samples for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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