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TMI Blog2019 (6) TMI 575X X X X Extracts X X X X X X X X Extracts X X X X ..... tion, the order of confiscation of the goods as well as the vehicles, are not warranted and are required to be set aside - appeal allowed - decided in favor of appellant. - Customs Appeal Nos. C/16/10, C/21/10 And C/615/09 - FO/A/75287-75289/2019 - Dated:- 10-1-2019 - SHRI P.K. CHOUDHARY, JUDICIAL MEMBER And SHRI V. PADMANABHAN, TECHNICAL MEMBER None for Sl. No. (1) And Shri Rajendra Jonko, Consultant For 2 3 For the Appellant (s) Shri S. Guha, A.C. (AR) for the Respondent (s) ORDER PER SHRI V. PADMANABHAN These appeals are directed against the Order-in -Original No. 28/CUS/CC (P)/WB/2009 dated 30.09.2009 passed by the Commissioner of Custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stigation conducted by the Customs authorities revealed that 200MT of non Basmati rice, loaded in six trucks, reached the Customs approved area for export. On 6/3/2008. During the period of waiting, these trucks were taken out during (17th to 19th March); were unloaded in a godown at Kutabari and thereafter the same goods were loaded in eleven different trucks. Since the Registration Nos. of the trucks which had already reached the earmarked Customs area prior to 6/3/2008, were already recorded by Customs Authorities, the registration Nos. of five trucks were changed to those already in the list of trucks waiting for export. Such fraudulent change of number plates came to light during verification of Registration numbers at the time of expo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e loaded Trucks with allowed export goods. (ii) 90 M.T. of Rice was already exported and crossed the Border. The Balance 110 M.T. of Rice arrived in 6 Trucks loaded from Bablu Das Kultibari godown and Raju Bose intimated the Customs Officer who endorsed the papers and listed the trucks in the Register maintained at the Parking Area of Kalitala. Therefore, all the Customs Procedures of Clearance completed at this end. (iii) Incident of Changing Number Plates was allegedly during the period from 17 to 19th March, 2008 when the 6 loaded trucks were taken out from the Parking Area and taken back to Kultibari. Rice was unloaded and again re-loaded into 11 Trucks. These 11 Trucks then again went back to Kalital ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld. D.R. justified the impugned order. He submits that the appellants have tried to play a fraud on the restrictions, imposed for export of non Basmati rice. Hence, he submitted that the appeals may be dismissed. 10. We have heard both sides and perused the appeal records. 11. M/s. Tapan Traders filed two bills of export proposing to export 200 MT of Non-Basmati rice. At the time of filing the bills of export on 3/3/2008, there was no restriction on the export of non-Basmati rice. The goods covered by the bills of export were also entered duly for export loaded in the form of six trucks containing 200 MT of the goods. Non Basmati rice was prohibited for export w.e.f. 24.03.2008. Since, such prohibition was s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Land Customs Station were the very same goods which entered the parking lot on 6/3/2008. However, the trucks in which they were originally brought were not the trucks carrying the goods to the Land Customs Station on 30.3.2008. 13. If we consider the facts of the case with reference to the exportability of the goods, we find that 110 MT of Non-Basmati rice will not be hit by the prohibition imposed on 24/3/2008 in as much as these goods were entered for export on or before 6/3/2008 and were entitled to be exported in view of the relaxation given on procedural measures. Once we hold that 110MT of Non Basmati rice is not hit by the prohibition, the order of confiscation of the goods as well as the vehicles, are not warranted a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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