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TMI Blog2016 (10) TMI 724X X X X Extracts X X X X X X X X Extracts X X X X ..... lared 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 fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 18/12/2003 passed by the Commissioner of Customs (Appeals), Mumbai - I. 2. On perusal of the records we find that the issue involved in this case is regarding redemption fine imposed by the lower authorities in lieu of the confiscation and the penalty imposed. 3. Learned counsel submits that they are only contesting redemption fine and the penalty imposed, on the ground that the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 497 (Tri.-Mumbai). 5. We have considered the said judgment and find that in the said judgment 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 appellant had never declared the consignment of garlic before the lower authorities as dried garli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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