9911796707
TMI Blog2019 (1) TMI 1444X X X X Extracts X X X X X X X X Extracts X X X X ..... es 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. 28/2009-14 dated 31/03/2010.” - Taking judicial notice of the development of law i.e. the goods (rice) were made freely exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 mm City Bird weighing 124.95 MT. The goods were consigned to M/s Gautam General Trading LLC, Dubai. The value of goods declared was 114954 USD i.e. ₹ 50,42,624/- in terms of Indian Currency. During the course of examination by the officers of customs, it was noticed that the rice contained high percentage of grains which do not conform to the parameters laid down by DGFT for defining Bas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oms Act, 1962 penalty should not be imposed on him. The appellant filed reply to the aforesaid show cause notice and denied all allegations levelled in the show cause notice. The Ld. Commissioner vide its impugned order-in-original dated 28/03/2013, confiscated the goods, however, gave an option to the redeem the same by imposing redemption fine of ₹ 20 Lacs. He further imposed penalty of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so placed reliance on Policy Circular No. 11(RE-2012)/2009-14 dated 03/01/2013 wherein the provisions for drawing of export samples of Basmati rice for variety identification purpose has been withdrawn, in as much as the export of non-basmati rice has been made free with effect from 09.09.2011. He further placed reliance on the decision of this Tribunal in the case of Global Agro Impex V/s Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
