https://www.taxtmi.com/caselaws?id=48451 The High Court upheld the decision of the Customs Excise & Service Tax Appellate Tribunal to marginally reduce the penalty imposed on the first respondents for importing garlic of Chinese origin without a valid license. The Court found no irregularity in the Tribunal's decision as the penalty did not exceed the value of the goods, in line with statutory requirements. Consequently, the Court dismissed the appeals filed by the Commissioner of Customs, stating there was no substantial question of law to consider in the matter. en-us Thu, 13 Dec 2007 00:00:00 +0530 Wed, 04 Aug 2010 16:00:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48451 The High Court upheld the decision of the Customs Excise & Service Tax Appellate Tribunal to marginally reduce the penalty imposed on the first respondents for importing garlic of Chinese origin without a valid license. The Court found no irregularity in the Tribunal's decision as the penalty did not exceed the value of the goods, in line with statutory requirements. Consequently, the Court dismissed the appeals filed by the Commissioner of Customs, stating there was no substantial question of law to consider in the matter. Case-Laws Customs Thu, 13 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48451