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Case Law Details

Case Name : Commissioner Customs Vs Hightop Trading Private Limited (Supreme Court of India)
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Commissioner Customs Vs Hightop Trading Private Limited (Supreme Court of India)

The Supreme Court of India reaffirmed that exports are regulated primarily by the Foreign Trade Policy (FTP) and not by Food Safety and Standards Authority of India (FSSAI) norms unless such standards are expressly incorporated into the FTP. Upholding the CESTAT’s decision, the Court dismissed the Revenue’s appeal and set aside confiscation, customs duty demand, redemption fine, and penalties imposed on a rice exporter for alleged misclassification. The Court observed that while th

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