2009 (6) TMI 700 - AT - Customs

Summary

The Appellate Tribunal CESTAT, Chennai heard an appeal regarding the confiscation of fresh garlic of Chinese origin imported by the appellants. The declared value was enhanced, but the Tribunal set aside the enhancement and upheld the confiscation under Customs Act, reducing the fine to Rs. 4,50,000 and the penalty to Rs. 50,000. The appeal was partly allowed.