TMI Blog2019 (1) TMI 1444X X X X Extracts X X X X X X X X Extracts X X X X ..... ary: 1. The issue in the present appeal is whether the rice being exported by the appellant was Basmati Rice or otherwise. 2. The brief facts as per records are as follows:- The appellant had filed a shipping Bill No. 33802009 dated 25/04/2011 through its CHA [Customs House Agent] for export, with the content declared as "Indian Pusa Basmati Rice" having grain length of more than 6.6mm & L/B r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to the Department that goods are liable for confiscation in as much as the said goods does not meet the specification as prescribed by DGFT for export of Basmati Rice. The statement of Director of the appellant was also recorded. In view of the aforesaid investigation, a show cause notice dated 14/11/2011 was issued to the appellant asking why the goods should not be confiscated under Section 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which is much more than that prescribed in Notification No. 57/2009-2014 dated 17/08/2010. He further submitted that with respect to percentage of grains, (more than 94%), the samples were not taken properly as can be appreciated from the Panchnama. From a huge consignment, consisting of 3750 bags of 35 Kg each, only sample from 5 bags was drawn. Thus, it was not a proper representative sample. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with law. I further find that Policy Circular No. 11 (RE-2012)/2009-14 dated 3/1/2013 issued by the DGFT, categorically states as follows-"2.Since export of non-basmati rice has been made free from 9.09.2011, it has been decided to withdraw with immediate effect both policy circular mentioned in para 1 above, namely, Policy Circular No. 33 (RE-2008) 2004-09 dated 30/09/2008 and Policy Circular No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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