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 confiscation under the export policy and related FSSAI notification; accordingly, orders of confiscation, redemption fine, duty demand and penalties could not be sustained. The SC found no reason to interfere with CESTAT's order.

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"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."

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