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TMI Blog2018 (3) TMI 933X X X X Extracts X X X X X X X X Extracts X X X X ..... 8.2010 have been met with as discussed by the learned Commissioner - there are no merit in the impugned order in confiscating the goods in question which have already been exported and imposing penalty on the appellant and its proprietor, based on the negative report received from laboratory in the light of Basmati Rice (Export) Grading and Marketing Rule, 1979, especially when the said report was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Show Cause Notice. The export of the consignment was allowed. Further, representative samples were drawn by the shed officers and were sent to directorate Marketing and Inspection, Regional Agmark Laboratory, New Delhi, which was duly approved by DGFT. The test report stated that the samples did not confirm to standards prescribed in Basmati Rice (Export) Grading and Marketing Rule 1979. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arameter for judging the consignment as Basmati and that to decide whether the variety of rice is Basmati. The result of the test in the laboratory should be taken into consideration. The appellants, it is held have exported Non Basmati Rice by means of 08 Shipping Bills. The exporters have submitted that they have exported Brown Basmati Rice only, to Italy, where stringent quality control procedu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the samples by some other laboratory was made which was rejected without any plausible reasons. I also note that the issue involved in this appeal has already been decided in favour of the appellants in Customs Appeal No. C/54763/2014 Commissioner of Customs Central Excise Vs. M/s Sucharu International Delhi by the Division Bench of this Tribunal vide order dated 27.11.2017. I respectfully foll ..... X X X X Extracts X X X X X X X X Extracts X X X X
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