Exported Goods Misdeclared as “Natural Abrasive Grain” Instead of Restricted “Natural Garnet”:...

The CESTAT (Customs, Excise, and Service Tax Appellate Tribunal) has upheld a DGFT policy violation where exported goods were misdeclared as "natural abrasive grain" instead of "restricted natural garnet." The exporter had attempted to circumvent export restrictions by misclassifying the product. The tribunal confirmed, based on a CRCL report, that the goods were indeed natural garnet, a restricted item. This led to the affirmation of a redemption fine of ₹10,00,000 and a penalty of ₹42,00,000, reinforcing strict adherence to export control policies and accurate declaration of goods.