Case Details: Commissioner customs vs. Hightop Trading Pvt. Ltd. (2025) 36 Centax 346 (S.C.)
Judiciary and Counsel Details
- Manoj Misra & Ujjal Bhuyan, JJ.
- S/Shri N. Venkatraman, A.S.G., Gurmeet Singh Makker, AOR, V.C. Bharathi, Ms Agrima Singh, Prakash Gautam, Amit Sharma (b), Advs., for the Petitioner.
Facts of the Case
The department challenged the order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) which held that the provisions of the Food Safety and Standards Authority of India (FSSAI) are not applicable to goods to be exported unless specifically mentioned in the Foreign Trade Policy. The Tribunal recorded that the department had not established that the exported basmati rice (de-husked brown) was mis-declared and therefore not liable for confiscation under Sections 113(d), 114(i), 114A, 114AA and 125 of the Customs Act, 1962, including Sl. No. 57 of ITC (HS) Schedule-II applicable to ITC(HS) 1006 3020. Based on these findings, the Tribunal set aside the confiscation, redemption fine, duty demand and penalties. The matter was accordingly placed before the Hon’ble Supreme Court.
Supreme Court Held
The Hon’ble Supreme Court held that there was no good reason to interfere with the order passed by the Tribunal. The Court noted the Tribunal’s conclusion that the provisions of the Food Safety and Standards Authority of India were not applicable to exported goods unless specifically mandated in the Foreign Trade Policy, and that mis-declaration had not been established by the department. The Court found no basis to revisit these findings. The appeal was accordingly dismissed.
