2015 (4) TMI 519

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....tion No. 2582, Line No. 99 vide B/E No. 1067 and 1084 both dated 3/8/99 valued collectively at Rs. 37,59,325.82 CIF liable for confiscation under Section 111(d) and (m) of the Customs Act, 1962 read with Foreign Trade (Development & Regulation) Act, 1992. The said goods were released provisionally on revenue deposit of Rs. 25,00,000/- and execution of a bond, I appropriate Rs. 20,00,000/- of the said deposit in terms of the conditions of the Bond towards redemption fine in lieu of confiscation. (b) I imposed penalty of Rs. 4,00,000/- on M/s. Imran Trading Establishment under Section 112 (a) of the Customs Act, 1962 and the said amount is appropriated fro the remaining of the deposit as above. (c) I impose penalty of Rs. 1,00,000/- on Mr. ....

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....in lieu of confiscation and penalty of Rs. 4,00,000/- was imposed on partnership firm i.e. M/s. Imran Trading Establishment under Section 112(a) and also penalty of Rs. 1,00,000/- imposed on partner, appellant under Section 112 (b) therefore the appellant is before me. 2. Shri. D.H. Nadkarni, ld. Counsel for the appellant submits that as regards the correct classification there were lot of confusion and doubts and there was no clarity. He submits that reference made to DGFT since there was no clarity. The issue was referred to DGFT and DGFT had issued a Circular No. 32(RE-99)/1999-2000 DT 17/9/1999, wherein it was clarified that 'Dried garlic' classified under Exim code No. 071290.04 of ITC (HS) classification, 1997-02 be treated a....