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2018 (2) TMI 1968

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..... 8 read with Notification No. 57/2009-2014, dated 17-8-2010 have been met with as discussed by the Learned Commissioner in the impugned Order-in-Original - 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 Basma .....

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..... Indian Brown Basmati Rice Par-boiled through 08 Shipping Bills mentioned in 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 standar .....

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..... by DGFT through said Notification dated 5-11-2008 would be the additional parameter 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 .....

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..... 9, especially when the said report was challenged and request for retesting 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 v. M/s. Sucharu International, Delhi by the Di .....

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