https://www.taxtmi.com/caselaws?id=50237 The Tribunal allowed the appeals, setting aside the orders of the adjudicating authorities. It held that the imported goods should be classified as "DRIED GARLIC" under Tariff heading 0712.90.40, and the DGFT's policy circular dated 17-09-1999 could not be applied retrospectively. The Tribunal also found no violation of Sections 111(d) and 111(m) of the Customs Act and ruled that the revised valuation by the Customs authorities was incorrect due to lack of proper justification. The appeals were allowed with consequential relief according to law. en-us Mon, 18 Sep 2000 00:00:00 +0530 Fri, 20 Aug 2010 15:26:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50237 The Tribunal allowed the appeals, setting aside the orders of the adjudicating authorities. It held that the imported goods should be classified as "DRIED GARLIC" under Tariff heading 0712.90.40, and the DGFT's policy circular dated 17-09-1999 could not be applied retrospectively. The Tribunal also found no violation of Sections 111(d) and 111(m) of the Customs Act and ruled that the revised valuation by the Customs authorities was incorrect due to lack of proper justification. The appeals were allowed with consequential relief according to law. Case-Laws Customs Mon, 18 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50237