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TMI Blog2016 (7) TMI 1411X X X X Extracts X X X X X X X X Extracts X X X X ..... in was found to be over 23% in both the samples, which were considered to be beyond the permissible limit for export by the authority below. After considering the N/N. 39 (RE-2008)/2004-09, dated 16-9-2008, the Agmark Specification for basmati rice for export has not been specified as a restriction in the said notification. The question whether the Customs Authority allowing the export consignment of basmati rice was required to examine the same with reference to DGFT Notification only or they also need to look at Agmark Specifications, was examined in detail by the Tribunal in the case of Shree Jagdamba Agrico Export Pvt. Ltd. v. C.C., Kandla [2014 (6) TMI 301 - CESTAT AHMEDABAD]. The Tribunal held that the Customs Authority cannot imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... letter C. No. VIII(B)40/ICD-GH/Tilda/406/2009, dated 26-12-2009. The report showed the percentage of other grains to the extent of 23.34%. The export of non-basmati rice is not permitted in terms of Col. No. 5 Entry No. 45A Chapter 10 (Cereals) of Export Licensing Schedule inserted by DGFT Notification No. 39 (Re-2008)2004-2009, dated 16-9-2009, under the Export Policy 2004-09 as amended. The appellant contested the above report and therefore, at their request duplicate sample was once again sent to AGMARK Laboratory for re-test. The second test report was received vide letter F. No. Q-11041/1/2009/RAL/Analysis/295, dated 5-3-2010, wherein once again percentage of other rice including red grain was found to be 23.6%, which is not allowed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 717 (Tri.-Del.). 5. Heard Ms. Krati Somani, ld. Counsel for the appellant and Shri Satya Pal, ld. DR for the Revenue. 6. The present dispute centres around the Export Policy for export of basmati rice during the relevant time. We find that basmati rice has been allowed freely for export in terms of DGFT Notification No. 39 (RE-2008)/2004-09, dated 16-9-2008 in Sr. No. 45AA, which reads as follows : Sr. N. Tariff Item HS Code Unit Item Description Export policy Nature of Restriction 45AA 1006 30 20 Kg. Basmati Rice including (Dehusked (Brown), semi-milled, milled ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same with reference to DGFT Notification only or they also need to look at Agmark Specifications, was examined in detail by the Tribunal in the case of Shree Jagdamba Agrico Export Pvt. Ltd. v. C.C., Kandla [2014 (307) E.L.T. 764 (Tri.-Ahmd.)]. The Tribunal held that the Customs Authority cannot import the conditions from Agmark standards but has to allow export on the basis of the notification issued by DGFT. There is nothing on record that the standards prescribed by DGFT have not been satisfied. In fact, the Tribunal in the case of Shree Jagdamba Agrico Export Pvt. Ltd. (supra) has concluded with its earlier decision in the case of Global Agro Impex (supra). We find that in the present case, the basmati rice has been ordered for confisc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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