COMMISSIONER OF CUSTOMS (SEA), CHENNAI Vs. CEGAT, CHENNAI

JUDGEMENT

(1.) As the issue involved in all reference applications is one and the same, the reference application in R. C. P. No. 74 of 1981 (sic) is taken up as a typical case for the sake of narrating the facts. The reference application is filed by formulating the following questions of law:

(2.) Mr. Chandrasekar, learned counsel appearing for the reference petitioner argued that in the guise of import of dried garlic, the importer had imported fresh garlic with the moisture content of over and above 60 per cent of water content, which is not permissible for importation. He further contended that the order of the CEGAT setting aside the redemption fine and penalty is also against the action of second respondent in mis-declaring the goods and its value.

(3.) Section 130-A of the Customs Act, under which the reference petition has been filed, reads as follows: