Tariff classification of dried garlic under heading 071290.04 defeated confiscation under customs law.

Dried garlic was classified under tariff heading 071290.04, with the Tribunal treating an earlier reference to 0701.90 as a typographical error. On that classification, the goods fell within the open general licence regime, so the basis for confiscation under section 111(d) of the Customs Act did not survive. The impugned order was therefore set aside, and consequential relief followed.

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Issues: (i) Whether dried garlic was classifiable under heading 071290.04; (ii) whether the goods were liable to confiscation under section 111(d) of the Customs Act.

Issue (i): Whether dried garlic was classifiable under heading 071290.04.

Analysis: The Tribunal followed its earlier decision in a similar matter and treated the product as dried garlic falling under heading 0712.90/071290.04. It also noted that the earlier reference to 0701.90 was only a typographical error.

Conclusion: The goods were held classifiable under heading 071290.04.

Issue (ii): Whether the goods were liable to confiscation under section 111(d) of the Customs Act.

Analysis: Once the goods were held to fall under the relevant tariff heading, they were treated as falling within the category of OGL, and the basis for confiscation did not survive.

Conclusion: The goods were held not liable to confiscation under section 111(d) of the Customs Act.

Final Conclusion: The impugned order was set aside and the appeal was allowed with consequential relief according to law.

Ratio Decidendi: Goods correctly found classifiable under the applicable tariff heading cannot be confiscated where, on that classification, they are covered by the open general licence regime.

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