2015 (3) TMI 329

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....lant, M/s Imran Trading Establishment is arising out of Order-in-Original No. 42/2014/CAC/CC(AD)/SJ dated 27.3.2014 passed by the Commissioner of Customs (Adjn.), Mumbai. 2. The brief facts of the case are that the importer imported Garlic in the year 1999. The department alleged that the goods, namely, Garlic were not Dried Garlic and, therefore, subjected to import restriction as per the circul....

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....y five lakhs only) made at the time of provisional release. 3. The learned Counsel for the appellant submits that the issue is no longer res integra as the same has been decided by the Hon'ble Supreme Court in the case of Suchitra Components Ltd. - 2007 (208) ELT 321 (SC) wherein it was held that imports made prior to issue of DGFT Circular dated 17.9.1999, the same cannot be made applicable ....