COMMISSIONER OF CUSTOMS Vs. ORION ENTERPRISES

JUDGEMENT

(1.) RP No. 608/2015 and CM APPL 31475/2015 (stay) - This is a petition filed by the applicant-respondent, Orion Enterprises, seeking review of the order dated 25th August, 2015 [2015 (326) E.L.T. 117 (Del.)] by which the appeal filed by the non-applicant/appellant-Commissioner of Customs ('Customs Department') was allowed and the final order dated 12th June, 2012 passed by the Customs, Excise and Service Tax Appellate Tribunal ('CESTAT') in Customs Appeal No. 214 of 2012 was set aside.

(2.) The background facts stated in the order dated 25th August, 2015 [2015 (326) E.L.T. 117 (Del.)] are reproduced herein for easy reference :

(3.) The Central issue before the Court when it heard the above appeal was whether the test report of the RAL can form the legal basis for determining whether the consignment sought to be exported by the respondent conformed with the standards prescribed by the DGFT for basmati rice. The Court had noted that the test reports of the RAL stated that the percentage of other rice in the consignment was more than 20%, which was the maximum permitted under the Basmati Rules. The Court noted that the attention of the CESTAT was not drawn to the DGFT's Circular dated 30th September, 2008 which was produced before this Court by the Customs Department as Annexure A-6 to the appeal.