https://www.taxtmi.com/caselaws?id=774949 Exported goods declared as natural abrasive grain were found, on laboratory and CRCL testing, to be natural garnet in the form of iron almandine aluminium silicate. The restrictive canalised export regime was applied to garnet as such, without distinction based on inland or beach origin, so the attempt to classify the goods under a different abrasive entry failed. Because the goods were treated as restricted garnet exported in breach of the applicable notification, confiscation, redemption fine and penalty were sustained, and the departmental action was upheld in full. en-us Tue, 15 Jul 2025 00:00:00 +0530 Thu, 17 Jul 2025 08:19:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774949 Exported goods declared as natural abrasive grain were found, on laboratory and CRCL testing, to be natural garnet in the form of iron almandine aluminium silicate. The restrictive canalised export regime was applied to garnet as such, without distinction based on inland or beach origin, so the attempt to classify the goods under a different abrasive entry failed. Because the goods were treated as restricted garnet exported in breach of the applicable notification, confiscation, redemption fine and penalty were sustained, and the departmental action was upheld in full. Case-Laws Customs Tue, 15 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774949