Export of Garnet is restricted vide DGFT notification dated 21.08.2018 irrespective of its origin

Payal Synthetics Private Limited Vs Commissioner of Customs (CESTAT Ahmedabad) CESTAT Ahmedabad held that DGFT notification no. 26/2015-20 dated 21.08.2018 restricts export of Garnet irrespective of its origin. Customs tariff doesn’t distinguish between ‘Garnet found on beach’ and ‘Garnet found in inland places’.  Accordingly, confiscation of export goods uphold and penalty imposed. Facts- M/s. Payal Synthetics Pvt. Limited, Surat filed two shipping bills dated 18.01.2019 for export of 140MT & 138MT of “Natural Abrasive” classifying the same under Customs Tariff Heading 251...