https://www.taxtmi.com/caselaws?id=333704 The Tribunal upheld the redemption fine and penalty imposed for importing fresh garlic declared as white garlic, rejecting the appellant's argument that the garlic was dried. The Tribunal found the appellant's declaration inaccurate and reduced the redemption fine from &8377; 1,30,000 to &8377; 1 lakh and the penalty from &8377; 30,000 to &8377; 20,000. The judgment underscores the significance of accurate customs declarations and the consequences of misrepresentation, demonstrating a balanced approach in modifying the sanctions while upholding the core decision. en-us Tue, 08 Mar 2016 00:00:00 +0530 Fri, 10 Feb 2017 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333704 The Tribunal upheld the redemption fine and penalty imposed for importing fresh garlic declared as white garlic, rejecting the appellant's argument that the garlic was dried. The Tribunal found the appellant's declaration inaccurate and reduced the redemption fine from &8377; 1,30,000 to &8377; 1 lakh and the penalty from &8377; 30,000 to &8377; 20,000. The judgment underscores the significance of accurate customs declarations and the consequences of misrepresentation, demonstrating a balanced approach in modifying the sanctions while upholding the core decision. Case-Laws Customs Tue, 08 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333704