JINDAL ARYA IMPEX LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) ALL these four stay petitions are raising an identical issue hence are being disposed of by a common order. Heard both sides and peruses the records.

(2.) ON perusal of the records, we find that the Commissioner of Customs, Kandla has come to the conclusion based upon the report of the Basmati Export Development Foundation, Modipuram, Meerut (U.P.), that the appellant herein has not exported basmati rice. To come to the conclusion, the adjudicating authority relied upon the analysis done by the said Basmati Export Development Foundation. It is seen from the record that the adjudicating authority has imposed redemption fine in all four matters in lieu of confiscation and penalties have been imposed under the provision of Section 114(i) and Section 114AA of the Customs Act, 1962. On perusal of the said Notification No. , dated 5 -11 -2008 and amended Notification No. , dated 17 -8 -2010 issued by Manufacturer of Commercial Goods, we find that the notification talks about the goods which are to be exported as Basmati rice should meet specification of having length as more than 6.61 mm and ratio of length to breadth of the grain shall be more than 3.5. It is seen from the records that in all these cases the said requirement of Notification No. 57/2009 -14 stands complied. We also find that in an identical issue, the co -ordinate Bench of the Tribunal in the case of Global Agro Impex v. Commissioner of Customs, India : (2013 (290) E.L.T. 717 (Tri. -Del.)) has taken a view that if condition of Notification 57/2009 -2014 is complied, then exporter cannot be penalised or redemption fine be imposed. Prima facie we are convinced that the appellant have made out a case for complete waiver of the pre -deposit of the amounts involved. Accordingly, applications for waiver of the pre -deposit of the amounts involved are allowed and recovery thereof stayed till the disposal of appeals.