2009 (5) TMI 679 - AT - Customs

CESTAT Upholds Confiscation of Imported Garlic for Plant Quarantine Violation

BAJAJ SONS Versus COMMISSIONER OF CUSTOMS, AMRITSAR

BAJAJ SONS Versus COMMISSIONER OF CUSTOMS, AMRITSAR - 2009 (246) E.L.T. 704 (Tri. - Del.) Issues: Import of Garlic from Pakistan, Plant Quarantine requirements, Confiscation of goods, Penalties under Customs ActIn this judgment by the Appellate Tribunal CESTAT, New Delhi, the issues involved revolve around the import of Garlic from Pakistan, adherence to Plant Quarantine requirements, confiscation of goods, and the imposition of penalties under the Customs Act. The appeals arise from a common order regarding the importation of Garlic by the appellants, accompanied by a Phytosanitary Certificate from Pakistan's Ministry of Food Agriculture & Livestock. The Plant Quarantine Authorities released part of the consignments but objected to the remaining quantity, leading to a request for re-export by the appellants, which was denied by the Original Authority. The goods were confiscated, ordered to be destroyed, and penalties were imposed, which were upheld by the Commissioner (Appeals).Analyzing the judgment, the Tribunal considered the main contention raised by the appellant's advocate regarding the sustainability of penalties imposed under Section 112 of the Customs Act. The advocate argued that since Garlic was not a prohibited item, confiscation under Section 111(d) was not justified. However, the Tribunal disagreed, stating that the importation of the goods was subject to inspection by Plant Quarantine Authorities, who deemed the goods as prohibited items, justifying confiscation under Section 111(d) of the Act.Furthermore, the Tribunal acknowledged the advocate's submission regarding the excessive quantum of penalties imposed. Considering that the imported goods were accompanied by a certificate from the competent authority of Pakistan and part of the consignments were released by Plant Quarantine Authorities, the Tribunal agreed that the penalties were disproportionate. Taking into account the appellants' loss due to the destruction of the imported goods, the Tribunal decided to reduce the penalties to Rs. 15,000 in each case, concluding both appeals in the mentioned terms.Overall, the judgment highlights the importance of compliance with Plant Quarantine requirements for imported goods, the justification for confiscation under the Customs Act based on prohibition by law, and the Tribunal's discretion in reducing penalties based on the circumstances of the case, ultimately providing a balanced resolution to the appeal.