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S.L.PEERAN, T.K.JAYARAMAN
PHI Seeds Ltd. – Appellant
Versus
Commissioner of Customs & Central Excise, Hyderabad-II – Respondent
T.K. Jayaraman : This misc. application, the stay application and the appeals are taken up together for disposal as per law in view of the urgency in the matter.
2. The misc. application has been filed for directing the Department to release the goods, which are confiscated. Since the DGFT had issued a Notification dated 19.08.2008 lifting the ban on export of Non Basmati Rice (seed quality) and since the goods are perishable in nature due to a living organism contained in it, the appellant prayed for a direction to Revenue to permit the export of the consignment in question.
3. Shri G. Shiva Dass, the learned advocate, appeared on behalf of the appellants and Shri V.P.C. Rao, the learned SDR, for the Revenue.
4. We heard both sides.
5. The brief facts of the case are that the appellant filed a Shipping Bill dated 25.06.2008 for the export of 'Non Basmati Hybrid Rice Seed' valued at Rs. 2,17,14,312/- and weighing 150 MTs. In terms of the DGFT Notification No. 93 (RE-2007)/2004-2009 dated 01.04.2008, export of 'Non Basmati Rice' has been prohibited vide Sl.No. 45A. The list of Tariff Item HS Code also includes 1006 10 10, which covers "Rice in Husk (paddy or rough) of seed quality"
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