https://www.taxtmi.com/caselaws?id=153509 Imported garlic consignments were found to be misdeclared as Nepalese origin, and the competent authority also recorded a risk of spreading harmful pests in India. On those facts, absolute confiscation and destruction under Clause 3(16) of the Plant Quarantine (Regulation of Import into India) Order, 2003 was held legally sustainable. Because the goods were destroyed for quarantine reasons, no refund of their value was payable. The result was that the importer's challenge failed on merits, with confiscation, destruction, and rejection of the refund claim all upheld. en-us Wed, 02 Dec 2009 00:00:00 +0530 Wed, 24 Jul 2013 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153509 Imported garlic consignments were found to be misdeclared as Nepalese origin, and the competent authority also recorded a risk of spreading harmful pests in India. On those facts, absolute confiscation and destruction under Clause 3(16) of the Plant Quarantine (Regulation of Import into India) Order, 2003 was held legally sustainable. Because the goods were destroyed for quarantine reasons, no refund of their value was payable. The result was that the importer's challenge failed on merits, with confiscation, destruction, and rejection of the refund claim all upheld. Case-Laws Customs Wed, 02 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153509