Export of inland garnet misdeclared as "natural abrasive" under CTH 25132090; treated as CTH 25132030, penalties upheld

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....The dominant issue was whether garnet of inland origin could be exported by declaring it as "natural abrasive" under CTH 25132090 to avoid the DGFT prohibition. The Tribunal held that the DGFT notification intends to restrict export of garnet irrespective of geographical origin, since REEs are not confined to coastal sands and the AERB-driven rationale is to curb exploitation linked to monazite tailings; therefore, classification must follow the specific tariff entry for natural garnet under CTH 25132030, and declaration under 25132090 amounted to misdeclaration. Consequently, confiscation under sections 113(d) and 113(i) and penalties under sections 114(i) and 114AA were sustained, and the appeal was dismissed - CESTAT....