https://www.taxtmi.com/highlights?id=76111 Levy of penalty - Misclassification - nature of imported goods as Dried Garlic or not - Regarding the classification of the goods, the Tribunal upheld the appellant's argument, stating that the mention of "Garlic Bulbs" did not determine whether the garlic was dried or not. - The Appellate Tribunal found no evidence of misdeclaration by the appellant. The physical verification and test reports supported the appellant's claim that the imported goods were indeed Dried Garlic. The Tribunal dismissed the department's contention based on terminology and classification, emphasizing that the goods conformed to the declared classification. - No penalties. en-us Thu, 28 Mar 2024 08:52:25 +0530 Thu, 28 Mar 2024 08:52:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=76111 Levy of penalty - Misclassification - nature of imported goods as Dried Garlic or not - Regarding the classification of the goods, the Tribunal upheld the appellant's argument, stating that the mention of "Garlic Bulbs" did not determine whether the garlic was dried or not. - The Appellate Tribunal found no evidence of misdeclaration by the appellant. The physical verification and test reports supported the appellant's claim that the imported goods were indeed Dried Garlic. The Tribunal dismissed the department's contention based on terminology and classification, emphasizing that the goods conformed to the declared classification. - No penalties. Highlights Customs Thu, 28 Mar 2024 08:52:25 +0530 https://www.taxtmi.com/highlights?id=76111