https://www.taxtmi.com/caselaws?id=48064 The Supreme Court upheld the Tribunal's decision allowing the appeals of the Respondents-Assessees related to the import of "Dried Garlic" under the Customs Act, 1962. However, the Court noted discrepancies in the assessees' concessions regarding the nature of the imported goods, directing the matter to be remitted back to the Tribunal for a fresh decision considering these concessions. The Court emphasized the importance of thoroughly examining the concessions made before reaching a final decision and disposed of the appeals without costs, leaving the legal points and concessions for the Tribunal to address in accordance with the law. en-us Tue, 21 Aug 2007 00:00:00 +0530 Wed, 23 Apr 2014 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48064 The Supreme Court upheld the Tribunal's decision allowing the appeals of the Respondents-Assessees related to the import of "Dried Garlic" under the Customs Act, 1962. However, the Court noted discrepancies in the assessees' concessions regarding the nature of the imported goods, directing the matter to be remitted back to the Tribunal for a fresh decision considering these concessions. The Court emphasized the importance of thoroughly examining the concessions made before reaching a final decision and disposed of the appeals without costs, leaving the legal points and concessions for the Tribunal to address in accordance with the law. Case-Laws Customs Tue, 21 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48064