TMI Blog2009 (12) TMI 751X X X X Extracts X X X X X X X X Extracts X X X X ..... ls) No. 9-11-CUS/MRT-II/2007 dated 27-8-2007. 2. Heard both sides. 3. The appellants imported consignments of garlic weighing about 30 MTs valued at Rs. 4,13,013/-; the import has taken place from Nepal and the same were cleared duty free in terms of Notification No. 40/2002-Cus., dated 12-4-2002. When the consignments were en route, the same were detained by the officers of DRI and the sample ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pests in to India . The original authority vide order dated 14-9-06 ordered for absolute confiscation and destruction of the consignments and also imposed penalty of Rs. 2 lakhs on the appellants. On appeal, the Commissioner (Appeals) upheld the order of absolute confiscation and destruction but set aside the penalty imposed on the appellant. The appellant has preferred this appeal and the prayer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, relief sought for by the appellants may not be allowed. 6. I have carefully gone through the submissions and perused records. The consignments were admittedly imported from Nepal. The report of the competent authority dated 20-10-05 clearly shows that the goods were not of Nepalese origin. Therefore, there is misdeclaration of the origin of the goods. The report of the Joint Director, Plant P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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