https://www.taxtmi.com/caselaws?id=774294 Export of de-husked brown basmati rice was to be tested against the conditions expressly prescribed in the Foreign Trade Policy and ITC (HS) Schedule-II, including APEDA registration and specified grain parameters, and those conditions were found satisfied. The Food Safety and Standards Act, 2006 was noted to regulate manufacture, processing, distribution, sale and import of food, but no provision, notification or circular was shown to extend FSSAI standards to the export of the goods. In the absence of a specific export requirement, reliance on FSSAI parameters and the CRCL report was insufficient to sustain a finding of misdeclaration, making confiscation, duty demand, redemption fine and penalties unsustainable. en-us Fri, 04 Jul 2025 00:00:00 +0530 Mon, 07 Jul 2025 08:42:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774294 Export of de-husked brown basmati rice was to be tested against the conditions expressly prescribed in the Foreign Trade Policy and ITC (HS) Schedule-II, including APEDA registration and specified grain parameters, and those conditions were found satisfied. The Food Safety and Standards Act, 2006 was noted to regulate manufacture, processing, distribution, sale and import of food, but no provision, notification or circular was shown to extend FSSAI standards to the export of the goods. In the absence of a specific export requirement, reliance on FSSAI parameters and the CRCL report was insufficient to sustain a finding of misdeclaration, making confiscation, duty demand, redemption fine and penalties unsustainable. Case-Laws Customs Fri, 04 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774294