9911796707
TMI Blog2024 (12) TMI 415X X X X Extracts X X X X X X X X Extracts X X X X ..... hority have concluded that the rice exported by the appellant is not Basmati rice, only on the basis of the percentage of the other rice, however, it prima facie appears that the only criteria to decide whether it is Basmati rice or other rice, is length and breadth of the rice which as per test report in the present case, length and breadth of the rice is in accordance with the parameter fixed by the foreign trade policy. As regard the issue whether the redemption fine of Rs.6,00,000/- is correct or otherwise, it is found that admittedly the goods had been exported and was not available either at the time of issuing the show cause notice and at the time of adjudicating thereof. In such condition, the confiscation of goods cannot be ordered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmits that the parameter of length and breadth of the rice is clearly met which is the only criteria to decide whether the rice is Basmati or otherwise in terms of foreign trade policy. Therefore, the rice exported by the appellant is Basmati rice. Hence, entire case of the department fails. He submits that the issue has been considered in the various judgments which are as under:- Commissioner of Customs vs. Orion Enterprises- 2017 (356) E.L.T. 547 (Del.) Global Agro Impex vs. Commissioner of Customs, Noida- 2013 (290) ELT 717 (Tri-Del) M/s. Shree Jagdamba Agrico Export Pvt. Ltd. and others vs. Commissioner of Customs, Kandla 2014-TIOL-867-CESTAT-AHM 2.1 As regard the issue whether the redemption fine imposed by the lower authority is corr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he rice which as per test report in the present case, length and breadth of the rice is in accordance with the parameter fixed by the foreign trade policy. I find that the Ld. Counsel has relied upon the various judgments as under: Commissioner of Customs vs. Orion Enterprises- 2017 (356) E.L.T. 547 (Del.) 10 . What is discernible from the above affidavit, read together with the notifications enclosed therein, is that the consistent policy of the Central Government was to allow export of PUSA 1121 although it was a non-basmati variety. Some confusion arose from the reference to PUSA 1121 as Basmati Rice , by inserting the word basmati either as a prefix or as a suffix to PUSA 1121. If indeed PUSA 1121 was basmati rice then clearly its expor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nditions which are reproduced hereinabove and does not indicate any other condition to be satisfied for coming to a conclusion whether the consignment of rice is basmati or non-basmati rice. It is to be noted that the said notification even does not indicate any admixture to be considered for the purpose of getting benefit of the said notification. On the face of such clear notification the Revenue authorities have held that though the export consignments meet the specification of the length and the ratio of length to breadth has failed the admixture content, as the admixture content is more than limit. We do not find any such condition put in the notification, hence the Revenue s argument on point of admixture is incorrect. Commissioner of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sable when goods not available for seizure The Supreme Court Bench comprising Hon ble Mr. Justice D.K. Jain and Hon ble Mr. Justice C.K. Prasad on 12-5-2010 after condoning the delay dismissed the Petition for Special Leave to Appeal (Civil) No. CC 7373 of 2010 filed by Commissioner of Customs (Import) against the Judgment and Order dated 25-8-2009 in C.A No. 66 of 2009 of the High Court of Bombay as reported in 2009 (248) E.L.T. 122 (Bom.) (Commissioner v. Finesse Creation Inc.). The High Court vide its impugned order had distinguished the Apex Court decision in case of Weston Components Ltd. [2000 (115) E.L.T. 278 (S.C.)]. While holding that concept of redemption fine arises in the event the goods are available and are to be redeemed, and ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
