2009 (5) TMI 679

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..... t. [Order]. Both the appeals are arising out of a common order and, therefore, they are being taken up together for disposal. 2. The relevant facts of the case, in brief, are that the appellants imported Garlic from Pakistan. They filed Bill of Entry for clearance of the goods. The appellants submitted Phytosanitary Certificate issued by the Ministry of Food Agriculture Livestock (De .....

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..... the sides and on perusal of the records, the main contention of the ld. Advocate that the penalties imposed under Section 112 of the Customs Act is not sustainable. He submits that it is not a prohibited item and, therefore, confiscation under Section 111(d) of the ld. Advocate. It is seen that the import of the consignment of garlic Customs Act is not maintainable. I am unable to accept the cont .....

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