https://www.taxtmi.com/caselaws?id=109792 Confiscation of imported garlic for alleged import-policy violation was not sustained because the imports pre-dated the clarificatory circular and earlier Tribunal rulings had already favoured importers; the confiscation was set aside. The assessable value enhancement could not be upheld on the material then relied upon, as the contemporaneous imports cited were not fully disclosed with particulars such as quantity, origin and moisture content; the valuation issue was remanded for fresh adjudication after supplying the relied-upon materials and giving the importer an effective opportunity to rebut them. en-us Thu, 23 Jan 2003 00:00:00 +0530 Wed, 11 Apr 2012 18:17:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109792 Confiscation of imported garlic for alleged import-policy violation was not sustained because the imports pre-dated the clarificatory circular and earlier Tribunal rulings had already favoured importers; the confiscation was set aside. The assessable value enhancement could not be upheld on the material then relied upon, as the contemporaneous imports cited were not fully disclosed with particulars such as quantity, origin and moisture content; the valuation issue was remanded for fresh adjudication after supplying the relied-upon materials and giving the importer an effective opportunity to rebut them. Case-Laws Customs Thu, 23 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109792