https://www.taxtmi.com/caselaws?id=449172 The HC recalled its order dated 19.07.2018, which had upheld a 100% customs duty on fresh garlic imports. The petitioner demonstrated that a Notification dated 28.02.2011 provided a concessional duty rate of 30% retrospectively from 15.01.2003. The writ petition was restored, and the petitioner's import was deemed exempt from excess duty. en-us Mon, 05 Feb 2024 00:00:00 +0530 Tue, 20 Aug 2024 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449172 The HC recalled its order dated 19.07.2018, which had upheld a 100% customs duty on fresh garlic imports. The petitioner demonstrated that a Notification dated 28.02.2011 provided a concessional duty rate of 30% retrospectively from 15.01.2003. The writ petition was restored, and the petitioner's import was deemed exempt from excess duty. Case-Laws Customs Mon, 05 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449172