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2015 (3) TMI 329 - AT - CustomsConfiscation of goods - department alleged that the goods, namely, Garlic were not Dried Garlic and, therefore, subjected to import restriction as per the circular issued by DGFT on 17.9.1999. - Misdeclaration of goods - Held that:- Issue involved herein is covered by the ruling of the Hon'ble Supreme Court in the case of Suchitra Components Ltd. (2007 (1) TMI 4 - SUPREME COURT OF INDIA). Accordingly, respectfully following the same, I hold that Circular dated 17.9.1999 will not have retrospective effect. In absence of any prescribed moisture content, confiscation and penalties are set aside - Decided in favour of assessee.
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