https://www.taxtmi.com/caselaws?id=126210 The Appellate Tribunal CESTAT, New Delhi upheld the confiscation of garlic imported from Pakistan due to non-compliance with Plant Quarantine requirements. Penalties imposed under the Customs Act were reduced to Rs. 15,000 in each case, considering the goods were accompanied by a valid certificate and part of the consignments were released. The Tribunal emphasized the necessity of adhering to Plant Quarantine regulations for imported goods and justified the confiscation under Section 111(d) of the Customs Act. The decision demonstrates the Tribunal's discretion in adjusting penalties based on the circumstances of the case. en-us Tue, 12 May 2009 00:00:00 +0530 Sat, 03 Nov 2012 13:08:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126210 The Appellate Tribunal CESTAT, New Delhi upheld the confiscation of garlic imported from Pakistan due to non-compliance with Plant Quarantine requirements. Penalties imposed under the Customs Act were reduced to Rs. 15,000 in each case, considering the goods were accompanied by a valid certificate and part of the consignments were released. The Tribunal emphasized the necessity of adhering to Plant Quarantine regulations for imported goods and justified the confiscation under Section 111(d) of the Customs Act. The decision demonstrates the Tribunal's discretion in adjusting penalties based on the circumstances of the case. Case-Laws Customs Tue, 12 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126210