https://www.taxtmi.com/caselaws?id=50932 Dried garlic was held classifiable under ITC Sub-heading 071290.04 on the basis of moisture content and a DGFT clarification, rather than Heading 0703.20.00. Once so classified, it was treated as covered by Open General Licence and in common parlance, so confiscation, redemption fine, and penalty were not sustainable. On valuation, the assessment was found inadequate because it relied only on imports at the nearest port without proper consideration of other material evidence. The matter was remanded for fresh determination in accordance with contemporaneous import evidence and settled customs valuation principles. en-us Thu, 11 Oct 2001 00:00:00 +0530 Mon, 20 Sep 2010 16:33:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50932 Dried garlic was held classifiable under ITC Sub-heading 071290.04 on the basis of moisture content and a DGFT clarification, rather than Heading 0703.20.00. Once so classified, it was treated as covered by Open General Licence and in common parlance, so confiscation, redemption fine, and penalty were not sustainable. On valuation, the assessment was found inadequate because it relied only on imports at the nearest port without proper consideration of other material evidence. The matter was remanded for fresh determination in accordance with contemporaneous import evidence and settled customs valuation principles. Case-Laws Customs Thu, 11 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50932