https://www.taxtmi.com/caselaws?id=257393 The Appellate Tribunal CESTAT Mumbai ruled in favor of the appellant in a case concerning the import of garlic. The Tribunal held that the DGFT Circular dated 17.9.1999, specifying moisture content criteria for dried garlic, would not have retrospective effect on imports made before its issuance. Relying on the legal precedent set by the Supreme Court, the Tribunal set aside the confiscation of goods and penalties imposed by the Commissioner of Customs, providing relief to the appellant. en-us Thu, 04 Sep 2014 00:00:00 +0530 Wed, 11 Mar 2015 08:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257393 The Appellate Tribunal CESTAT Mumbai ruled in favor of the appellant in a case concerning the import of garlic. The Tribunal held that the DGFT Circular dated 17.9.1999, specifying moisture content criteria for dried garlic, would not have retrospective effect on imports made before its issuance. Relying on the legal precedent set by the Supreme Court, the Tribunal set aside the confiscation of goods and penalties imposed by the Commissioner of Customs, providing relief to the appellant. Case-Laws Customs Thu, 04 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257393