APHC010401622024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3516] THURSDAY, THE SIXTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE B. KRISHNA MOHAN THE HONOURABLE SRI JUSTICE NYAPATHY VIJAY WRIT PETITION NO: 20519/2024 Between: Surendra Trading ...PETITIONER AND The Principal Commissioner Of Customs and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. LAKSHMINARAYANA V Counsel for the Respondent(S): 1. Y N VIVEKANANDA 2 HBKM,J & HVN,J W.P.No.20519 of 2024 The Court made the following: ORDER: (Per Hon’ble Sri Justice B. Krishna Mohan) Heard Mr. Manoj Kathari and Ms. Kavya Benerjee, the learned counsels representing the learned counsel for the petitioner and the learned Standing Counsel for the respondent Nos.1 and 2. 2. This writ petition is filed questioning the Order in Original No.06/2024- 2025 of the 2nd respondent dated 26.07.2024 imposing the redemption fine of Rs.4,00,000/- and penalty of Rs.2,00,000/- under the Customs Act, 1962 on the ground that the petitioner exported ‘non-basmati white rice’. It was alleged that the petitioner exported the goods under shipping bill No.3951398 dated 15.09.2023 declaring it as ‘Brown Rice’, instead of ‘non-basmati white rice’. Hence, after conducting the first test, as it was reported to be ‘Brown rice’ but it is ‘non-basmati white rice’, the above said impugned order was passed by the 2nd respondent dated 26.07.2024. Questioning the same, this writ petition was filed by the petitioner contending that even when the petitioner sought for the referring of the matter for second report, the same was not considered by the said authority and basing upon the erroneous report, the above said impugned order was passed by the 2nd respondent dated 26.07.2024. 3. During the pendency of this writ petition, the Division Bench of this Court vide its order dated 26.09.2024, referred the said goods to the Central Revenue Control Laboratory to examine and send a fresh report again. Consequently, the respondent filed the said report dated 20.11.2024 along with the additional counter affidavit of the respondents. 3 HBKM,J & HVN,J W.P.No.20519 of 2024 4. The learned Standing Counsel relying upon the said counter affidavit of the respondents, clearly submitted that the Central Revenue Control Laboratories, New Delhi has forwarded the re-testing report vide F.No.26-Cus/c-109/2024-25, dated 20.11.2024, wherein it was mentioned that the sample is Husked Brown rice and it is other than the Basmati Rice, Parboiled Rice, Milled Rice, Polished and Glazed rice. Thus, the above said report confirmed that the sample is Husked Brown Rice only as declared by the appellant in Shipping Bill No.3951398/15.09.2023. 5. In view of the above said report of the Central Revenue Control Laboratory, New Delhi, dated 20.11.2024, as the allegation is not established as mentioned in the impugned order dated 26.07.2024, the said impugned order of the 2nd respondent is set aside herein, by allowing the writ petition. 6. Accordingly, this Writ Petition is allowed. There shall be no order as to costs. As a sequel, Interlocutory Applications pending, if any, shall stand closed. __________________________ JUSTICE B. KRISHNA MOHAN ________________________ JUSTICE NYAPATHY VIJAY 06.02.2025 PGT