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2016 (10) TMI 724 - AT - CustomsImport of white garlic - whether white garlic is dried garlic or fresh garlic? - Imposition of redemption fine and penalty - Held 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. The decision in the case of Raisoni Exports (India) Pvt. Ltd. vs. Commissioner of Customs, Nhava Sheva [2011 (2) TMI 259 - CESTAT, MUMBAI] does not apply to the present case as 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 consignment is declared as ‘pure white garlic’. Quantum of redemption fine and penalty found to be in excessive - ends of justice would be met if the redemption fine is reduced to ₹ 1 lakh as also the penalty from ₹ 30,000/- to ₹ 20,000/- - appeal disposed off - decided partly in favor of appellant.
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