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2011 (2) TMI 259 - AT - CustomsConfiscation - Penalty - Circular No. 32/RA/99-2000 dated 17-9-1999 issued by the DGFT - The garlic was imported from Pakistan and was declared to be dried garlic for the purpose of clearance under OGL. Fresh garlic was not freely importable unlike dried garlic - it was open to the customs authorities to get a sample tested for its moisture content. Having not done so, they are not justified in rejecting the declared description of the goods - The garlic imported by the appellant cannot be confiscated on the basis of test results or expert opinion on samples of garlic imported by others - Decided in favour of the assessee
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