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Issues involved: Import of fresh garlic without specific license, misdeclaration of value, confiscation of goods, imposition of penalty.
Summary: The appellants imported fresh garlic of Chinese origin without a specific import license and misdeclared its value. The Customs authorities proposed to confiscate the goods under Section 111(d) and (m) of the Customs Act and impose a penalty under Section 112(a) of the Act. The Commissioner of Customs passed an order enhancing the value of the goods, ordering duty payment, confiscating the goods with an option for redemption, and imposing a penalty on the importer. The appeal did not challenge the enhancement of value or confiscation. The goods were liable for confiscation under Section 111(d) for being a restricted commodity and under Section 111(m) for misdeclaration of value. The importer was held liable for penalty under Section 112. The Tribunal upheld the confiscation of goods, penalty imposition, and duty recovery but modified the quanta of fine and penalty. The redemption fine was reduced to Rs. 1.50 lakhs, and the penalty was reduced to Rs. 20,000. The order of the Commissioner was modified accordingly. In conclusion, the appeal was disposed of by reducing the redemption fine and penalty to Rs. 1,50,000 and Rs. 20,000, respectively.
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