2025 (10) TMI 1046 - SCH - Customs

Appeal dismissed; export of brown basmati rice not proved misdeclared, confiscation and penalty orders quashed

The SC dismissed the appeal, upholding CESTAT's finding that the revenue failed to prove the exported brown basmati rice was misdeclared or liable to ... Requirement to satisfy the conditions for export of brown basmati rice laid down as per Sl. No. 57 of ITC (HS) – Schedule-2 – Export Policy for basmati Rice (De- husked brown) or also required to satisfy the condition laid down vide Notification dated 11.01.2023, issued by FSSAI - It was held by CESTAT that 'It is opined that the revenue could not establish that the exported goods were mis- declared and therefore, liable for confiscation. When the department failed to establish that the goods are liable for confiscation, imposition of redemption fine, demand of duty and imposition of penalties cannot be sustained.' HELD THAT:- Upon consideration of submissions and perusal of the order passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), it is found that there is no good reason to interfere with the order, the appeal stands dismissed. 'Delay condoned.' Upon consideration of submissions and perusal of the order passed by the Customs, Excise and Service Tax Appellate Tribunal ('CESTAT'), the Court found no good reason to interfere with the CESTAT order and accordingly the 'appeal stands dismissed.' The decision rests on review of the pleadings and the appellate tribunal's reasoning without disturbing its conclusion. All pending applications, if any, 'shall stand disposed of.'