https://www.taxtmi.com/caselaws?id=96087 The tribunal set aside the original order, remanding the case for reevaluation on various aspects including the classification, valuation, confiscation, and penalty issues involved in the import of dry garlic of Chinese origin. The tribunal emphasized errors in classification and valuation, directing the Commissioner to reassess these aspects in light of relevant legal principles. The appeal for de novo adjudication on the liability of confiscation under Section 111(m) and the penalty under Section 112A of the Customs Act, 1962 was allowed, highlighting the need for a comprehensive reevaluation of the case. en-us Fri, 09 Mar 2001 00:00:00 +0530 Sat, 17 Dec 2011 11:56:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96087 The tribunal set aside the original order, remanding the case for reevaluation on various aspects including the classification, valuation, confiscation, and penalty issues involved in the import of dry garlic of Chinese origin. The tribunal emphasized errors in classification and valuation, directing the Commissioner to reassess these aspects in light of relevant legal principles. The appeal for de novo adjudication on the liability of confiscation under Section 111(m) and the penalty under Section 112A of the Customs Act, 1962 was allowed, highlighting the need for a comprehensive reevaluation of the case. Case-Laws Customs Fri, 09 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96087