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Case Law Details

Case Name : Commissioner of Customs Vs Orion Enterprises (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’. Af

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