Rice exporters penalised for alleged misdeclaration of rice variety win appeal in Ludhiana customs case
Customs authorities treated exported parboiled rice as non-parboiled rice and confirmed duty with penalties and a redemption fine. The exporters appealed to the tribunal at Chandigarh. The tribunal set aside the lower orders and allowed the appeals.
This page records what the cited court, tribunal and government records say happened. Findings belong to the court or authority that made them; this register adds none of its own. Names of private individuals are withheld unless a naming gate clears them.
How we verify →The duty, penalty and fine orders stand set aside and the exporters' appeals stand allowed.
What happened
The Tribunal recorded that the appellants are engaged in exporting rice and had declared outbound consignments as parboiled rice, according to the order text on Indian Kanoon.
The order records that representative samples were drawn and sent to the Central Revenues Control Laboratory at New Delhi, which reported the rice had characteristics of non-parboiled rice attracting 20% export duty, according to the order text.
The Tribunal recorded that the lower authorities confirmed the demand of duty along with penalties, and also imposed a redemption fine, according to the order text.
The Tribunal held that the impugned orders are set aside and the appeals are allowed, with consequential benefits, according to the order text.
What the record says
“samples under reference have characteristics of Non-Parboiled Rice”
M/S S.K Brothers vs Commissioner of Customs Ludhiana, CESTAT order dated 18.08.2026, as reproduced on Indian Kanoon — read the full text
A peaceful economic act
Moving ordinary farm produce across borders harmed no one; the dispute was only about tariff classification and export duty on rice.
What we could not confirm
Exact shipment dates and duty amounts could not be confirmed from the excerpt; only the Jan-Feb 2023 span and 20% rate were visible.