https://www.taxtmi.com/caselaws?id=750688 Imported garlic was held to be correctly classifiable as dried garlic because the record contained physical examination, invoices, phytosanitary certificates and bill of entry endorsements, while no reliable moisture-content test disproved the declared classification. A reference to the goods as "garlic bulb" was not treated as proof of fresh garlic or mis-declaration, so the allegation of evasion failed. The imports from Bangladesh were also found to qualify for exemption under the relevant SAFTA-linked customs notification on the accepted facts and supporting certificates, and once the exemption applied, the duty demand and connected penalties could not survive. The impugned orders were set aside with consequential relief. en-us Thu, 15 Feb 2024 00:00:00 +0530 Thu, 28 Mar 2024 08:52:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750688 Imported garlic was held to be correctly classifiable as dried garlic because the record contained physical examination, invoices, phytosanitary certificates and bill of entry endorsements, while no reliable moisture-content test disproved the declared classification. A reference to the goods as "garlic bulb" was not treated as proof of fresh garlic or mis-declaration, so the allegation of evasion failed. The imports from Bangladesh were also found to qualify for exemption under the relevant SAFTA-linked customs notification on the accepted facts and supporting certificates, and once the exemption applied, the duty demand and connected penalties could not survive. The impugned orders were set aside with consequential relief. Case-Laws Customs Thu, 15 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750688