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Issues: Classification of goods under Customs Act, 1962; Remand for de novo consideration based on precedent judgments.
Classification of Goods under Customs Act, 1962: The appeal in question was against an Order-in-Appeal confirming an order-in-original passed by the original authority. The appellant argued that dried garlic should be classified under ITC sub-heading 071290.04 and not under 070320.00 as held by the Department. The Tribunal agreed with the appellant's classification, considering the moisture content of the goods based on DGFT's clarification. This classification placed the goods under Open General License (OGL), making them not liable for confiscation under Section 111(d) of the Customs Act, 1962. Consequently, no redemption fine or penalty was imposable. The Tribunal referenced previous judgments, including one by a co-ordinate Bench, to support its decision. The Tribunal decided to remand the case to the original authority for de novo consideration in line with established precedents. Remand for De Novo Consideration Based on Precedent Judgments: Both parties made submissions regarding the classification of dried garlic and agreed to remand the matter for reconsideration based on a previous judgment related to a similar issue. The Tribunal noted that the goods fell under OGL and were not subject to confiscation or penalties under the Customs Act, 1962. Citing earlier judgments and a specific para from a Final Order, the Tribunal decided to allow the appeal by remand, directing the original authority to reevaluate the case considering the relevant legal principles and precedents on valuation. The decision emphasized the importance of consistent application of valuation principles based on contemporaneous imports and other material evidence, rather than solely relying on similar goods imported at the nearest port. In conclusion, the Tribunal classified the goods under the appropriate sub-heading, exempting them from penalties and confiscation. The decision to remand the case for de novo consideration aimed to ensure a fair evaluation based on established legal principles and precedents, emphasizing the need for consistency in applying valuation rules.
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