Case Law Details
Case Name : Commissioner of Customs Vs Orion Enterprises (Delhi High Court)
Appeal Number : Customs Appeal No.- CUSAA 4/2013
Date of Judgement/Order : 25/08/2015
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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Brief of the case:
The Delhi High Court in the case of Commissioner of Customs vs. Orion Enterprises held that as per Basmati Rice Rules if the rice doesn’t qualify as Basmati rice then the same cannot be exported as the export of non-Basmati rice is illegal and liable to confiscation. To qualify as Basmati rice the consignment must satisfy length as well as component parameters.
Facts of the case:
- The assessee filed shipping bills for export of ‘PUSA 1121 Basmati Sella Rice’. After the order of high court, the samples were sent for testing to RegionalAgmark Laboratory, Okhla, New Delhi (RAL).
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