Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of The CESTAT upheld the classification of the export goods as 'Natural Garnet' under Customs Tariff Heading 2513 2030 and affirmed the applicability of DGFT Notification No. 26/2015-20, which canalises Garnet exports exclusively through a designated agency due to national security concerns. The appellant's attempt to circumvent these restrictions by misdeclaring the goods was rejected. Expert analysis confirmed the material as Garnet, and the appellant failed to challenge the test reports or seek proper re-testing procedures. Consequently, the imposition of a redemption fine of Rs. 10,00,000 and a penalty of Rs. 42,00,000 was upheld. The appeal was dismissed for non-compliance with statutory export controls and failure to justify the contravention of canalisation provisions.
TaxTMI 
TaxTMI 
