2008 (3) TMI 551

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....o, Member (J)]. - The appellants had imported a consignment of fresh garlic of Chinese origin and filed a Bill of Entry on 12-7-2000 for its clearance without specific import licence. The declared unit price of the goods was US $ 310 (CIF) per MT. Examination of the goods on first check basis indicated it to be fresh garlic. Subsequent examination of a sample of the goods in the departmental lab....

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....er waived show-cause notice and requested for adjudication after personal hearing. Accordingly, the Commissioner of Customs, after hearing the importer, passed the impugned order, wherein (a) the declared value of the goods was rejected and the transaction value determined at US $ 450 per MT (CIF); (b) duty was ordered to be paid at 35% + 10% + 4% on the enhanced total value of Rs. 10,57,085/-; (c....

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....as well. As the importer rendered the goods liable for confiscation by importing it without specific licence as also by mis-declaring its value, they rendered themselves liable for penalty under Section 112 of the Act. In the circumstances, after hearing both sides and considering their submissions, we uphold the order of the Commissioner confiscating the goods and holding the importer to be liabl....