COMMISSIONER OF CUSTOMS Vs. ORION ENTERPRISES

JUDGEMENT

(1.) THIS appeal under Section 130 of the Customs Act, 1962 by the Commissioner of Customs is directed against the final order dated 12th June, 2012 passed by the Principal Bench of the Customs and Central Excise & Service Tax Appellate Tribunal ('CESTAT') in Customs Appeal No. 214/2012. By the impugned order, the CESTAT allowed the appeal of the Respondent and set aside the order dated 15th February, 2012 of the Commissioner of Customs (Appeals) affirming the Order -in -Original dated 21st October, 2011 of the Additional Commissioner of Customs.

(2.) THE background of the present case is that the Respondent filed two shipping bills both dated 25th January, 2011 for export of 'PUSA 1121 Indian Basmati Sella Rice' to Dubai in four containers. The Respondent also submitted a copy of the test report of private laboratory, i.e., Sri Ram Institute of Industrial Research, New Delhi. The goods were examined in the presence of the staff of Customs and of the Respondent and samples were drawn for testing at the SGS Laboratory Pvt. Ltd. at Gurgaon. However, the CHA and the representative of the Respondent requested that the sample be sent for testing to any Agmark Testing Centre. A written request was made by the Respondent to the Customs authorities by letter dated 3rd February, 2011.

(3.) PURSUANT to the above order, samples were drawn on 10th March, 2011 and sent to the Regional Agmark Laboratory, Okhla, New Delhi (RAL). Two analytical reports, both dated 14th March 2011, were submitted by the RAL. The findings returned by the RAL in the said reports were as under: