Fujikon Overseas vs Nhava Sheva on 8 March, 2016
5. We have considered the said judgment and find that in the said judgment the appellant therein had declared the goods imported from Pakistan as dried garlic but on test it was found that the goods were not dried garlic but fresh garlic. In the case in hand, we find that the appellant had never declared the consignment of garlic before the lower authorities as dried garlic, instead has declared the consignment as pure white garlic. In our view pure white garlic cannot be considered as dried garlic despite there being no samples drawn and tested.