2025-VIL-1071-CESTAT-CHD-CU
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CUSTOMS CESTAT Cases

Customs – Classification, Export of Basmati Rice, Applicability of provisions of FSSAI Act – Classification – Demand of duty – Appellant filed a shipping bill for export of Brown Basmati Rice – Officers did not agree with Appellant’s description of Brown Basmati Rice and sent samples to CRCL – CRCL reported that samples does not meet specifications of brown basmati rice – Revenue had compared report given by CRCL with parameters of Basmati Rice laid down in FSSA) and alleged that impugned goods are other than basmati rice – Commissioner classified exported rice as non-basmati and confirmed demand of duty – Whether Revenue has established applicability of FSSAI provisions to impugned goods – HELD – Adjudicating Authority did not appreciate submission of Appellant that provisions of FSSAI are not applicable in respect of goods to be exported unless specifically mentioned in Foreign Trade Policy. Except taking the argument that export is at par with sale in India, Commissioner does not refer to any statutory provisions or Notification/Circular estipulating applicability of FSSAI provision for export of basmati rice – Revenue did not make any efforts to refer to FSSAI to seek opinion on applicability of FSSAI to impugned goods. Revenue has simply relied on report and opinion of CRCL, which is not a specialized Testing Laboratory for food standards – Revenue could not establish that exported goods were mis-declared and therefore, liable for confiscation. When department failed to establish that goods are liable for confiscation, imposition of redemption fine, demand of duty and imposition of penalties cannot be sustained – Impugned order is set aside and the appeal is allowed
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