TaxTMI 
TaxTMI 
2009 (12) TMI 751
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.... ORDER This is an appeal against the order of the Commissioner (Appeals) No. 9-11-CUS/MRT-II/2007 dated 27-8-2007. 2. Heard both sides. 3. The appellants imported consignments of garlic weighing about 30 MTs valued at Rs. 4,13,013/-; the import has taken place from Nepal and the same were cleared duty free in terms of Notification No. 40/2002-Cus., dated 12-4-2002. When the consignments w....
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....s imported from Nepal to avoid threat of likely spread of these quarantine pests in to India". The original authority vide order dated 14-9-06 ordered for absolute confiscation and destruction of the consignments and also imposed penalty of Rs. 2 lakhs on the appellants. On appeal, the Commissioner (Appeals) upheld the order of absolute confiscation and destruction but set aside the penalty impose....
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.... in India it was rightly ordered to be confiscate and destroyed and therefore, relief sought for by the appellants may not be allowed. 6. I have carefully gone through the submissions and perused records. The consignments were admittedly imported from Nepal. The report of the competent authority dated 20-10-05 clearly shows that the goods were not of Nepalese origin. Therefore, there is misdecl....