Custom, Excise & Service Tax Tribunal
New Bharat Rice Mills vs Cce, Delhi-Iii on 28 June, 2017
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SCO 147-148, SECTOR 17-C, CHANDIGARH-160017 SINGLE BENCH COURT NO.1 Appeal No. C/561/2010 [Arising out of the Order-in-Original No. 12/SS/CON/CM/2010 dated 09.09.2010 passed by the CCE (Appeals), Delhi-III, Gurgaon] Date of Hearing/Decision: 28.06.2017 For Approval & signature: Honble Mr. Ashok Jindal, Member (Judicial) New Bharat Rice Mills Appellant Vs. CCE, Delhi-III Respondent
________________________________________________ Appearance Shri. T.P.S Kang, Advocate- for the appellant Shri. V.K. Tehran, AR- for the respondent CORAM: Honble Mr. Ashok Jindal, Member (Judicial) FINAL ORDER NO: 61205 / 2017 Per Ashok Jindal:
The appellant is in appeal against the impugned order for imposing redemption fine and penalty on them.
2. The facts of the case are that the appellant filed shipping bills for export of Basmati Rice. The samples were drawn and sent to AGMARK Laboratory for testing the same, as per the reports dated 22.01.2010 and 08.03.2010, the sizes of grain in length was 7.36, and 7.38mm and length and breadth ratio 3.98 and 4.1 respectively. The case of the appellant is that they are entitled for export of the said rice as per Notification No. 39(RE-2008) 2004-2009 dated 16.09.2008 which allowed the export of PUSA 1121 Non-Basmati Rice having grain length of more than 7 mm, and grain length to breadth ratio of more than 4.0. It is his contention that as per Notification, the Basmati Rice is to be allowed for export, if the size of grain length is more than 7mm and length and breadth ratio is more than 3.06 mm but the adjudicating authority initially released the goods for export provisionally and on the basis of the test report held that as the percentage of other rice was 30.62% and 31.39% respectively, therefore, the goods are Non Basmati Rice. Consequently, they were held liable for confiscation and after confiscation, the redemption fine and penalty imposed on the appellant. Aggrieved from the said order, the appellant is before me.
3. Heard both the sides and considered the Notification.
4. On careful consideration of the submissions made by both the sides, I find that the policy Circular No. 33(RE-2008)/2004-2009 dated 30.09.2008 clarifies that the Basmati Rice and PUSA 1121 Non Basmati Rice for identification purpose as per Notification No. 39 (RE-2008)/2004-2009 dated 16.09.2008, are allowed to export of Basmati Rice and PUSA 1121 Non Basmati Rice based on the parameters weight and length and breadth ratio and to ascertain variety identification to AGMARK testing centres. As per the said circular and Notification No. 39 dated 16.09.2008, the parameters of length of grain of length and breadth ratio has been met out by the appellant as per the test reports placed on record. In that circumstances, the goods are not liable for confiscation consequently, the redemption fine and penalty cannot be imposed on the appellant.
In these terms, by setting aside the impugned order, the appeal is allowed with consequential relief, if any.
(Dictated and pronounced in the open court) Ashok Jindal Member (Judicial) rt 2 C/561/2010 New Bharat Rice Mills Vs. CCE, Delhi-III