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TMI Blog2018 (1) TMI 569X X X X Extracts X X X X X X X X Extracts X X X X ..... for Respondent(s) ORDER Per: Archana Wadhwa After hearing both the sides duly represented by Shri S. Sunil, Advocate for the appellant and Mohd. Altaf, Assistant Commissioner A.R. for the respondent, I note that the appellant filed Shipping Bills for export of Basmati Rice by declaring the same as "Indian Cream Sella Basmati Rice" brand name "Green Falcon". After the let export orders were made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ein he admitted that consignment contained 43.85% of other rice, grains including, red grain. 4. On the above basis proceedings were initiated against them vide issuance of show cause notice dated 25.05.2011 proposing confiscation of the goods as also for imposition of penalties. The said notice culminated into an order passed by the Commissioner vide which he held the consignment to be that of N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bal Agro Impex Vs. Commissioner of Customs, Noida reported at 2013 (290) ELT 717 (Tri. - Del.). However, he fairly agrees that the said decision of the Tribunal was considering by Hon'ble Delhi High Court in the case of Commissioner of Customs Vs. Orion Enterprises reported at 2015 (326) ELT 117 (Del.) and was not approved of. 6. It is seen that the Hon'ble Delhi High Court observed that the spec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wed in the light of the specifications laid down in Schedule 2 to Basmati Rice (Export) Grading and Marketing Rules, 1975, the same does not confer status of Basmati Rice to the consignment in question following. In view of the Hon'ble Delhi High Court's decision in the case of Orion Enterprises, it has to be held that the said specifications are applicable and would convert the consignment into t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne from Rs. 15,00,000/- to Rs. 13,00,000/-. As regards penalty I find that the same is already on lower side and requires no further reduction. However, keeping in view that the Export Unit has been penalized by way of redemption fine as also by way of penalty, I find no justification to impose a separate penalty on the director of the company. Accordingly, the same is set aside and his appeal is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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