2025-VIL-2180-CESTAT-AHM-CU
  1. Home
  2. 2025-VIL-2180-CESTAT-AHM-CU

CUSTOMS CESTAT Cases

Customs – Section 113(d) of Customs Act, 1962 – Export of prohibited goods – Order of confiscation – Sustainability – Appellant filed two shipping bills for export of Natural Abrasive – Investigation revealed that export consignment contain Natural Garnet, a prohibited item for export as per DGFT Notification No.26/2015-20 – After following the due process of law, Additional Commissioner ordered for confiscation of impugned goods under Section 113(d) of the Act – Commissioner (Appeals) upheld order of Additional Commissioner – Whether impugned goods are liable for confiscation under Section 113(d) of the Act – HELD – As per Notification No.26/2015-20, Garnet could only be exported by India Rare Earth Limited (IREL) and no other entity. Notification itself dealt with sensitive materials seen from perspective of national security and placed restrictions of canalising the same to designated agencies and not otherwise. From point of view of national security, restrictions of this nature in any law or notification are required to be strictly interpreted. Test reports in respect of samples drawn from export goods indicating that it is in form of Pinkish red coarse powder and had characteristics of Natural Almandine Pyrope Garnet. Appellant had exported goods without involving canalising agency, i.e. IREL, even when they had knowledge of procedures as well as restrictions involved, therefore, this conduct cannot be justified. Garnet in question being of Rajasthan origin does not take it out of scope of DGFT notification, whose intention is to restrict export of Garnet irrespective of its origin. Order of confiscation of exported goods under Section 113(d) of the Act is uphold – Appeal dismissed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

GSTR-9 & GSTR-9C of FY24-25
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?