Customs circular must guide redemption fine and penalty assessment for worn clothing imports before final adjudication.

The customs circular governing worn clothing imports had to be considered when fixing redemption fine and penalty, because adjudication was required to follow the circular-based framework for clearance after fumigation and for assessment of consequential charges. As that circular was not taken into account, and the affected party was not given a further opportunity on those aspects, the existing orders could not stand to that limited extent. The matter was remitted for fresh assessment of redemption fine and penalty in accordance with the circular after hearing the importer.

---

---

Issues: Whether the redemption fine and penalty on the imported goods required reassessment in light of the applicable customs circular, and whether the prior orders could stand without such consideration.

Analysis: The imported consignment was dealt with under a departmental circular governing worn clothing imports, which indicated that adjudication should take account of the policy reflected in the circular, including clearance only after fumigation and assessment of fine and penalty in accordance with that framework. Since the circular had not been considered while determining the redemption fine and penalty, and the affected party had not been given a further opportunity in that regard, the existing orders were liable to be interfered with to that limited extent.

Conclusion: The order was set aside only on the of redemption fine and penalty, and the matter was remitted for fresh assessment in accordance with the circular after hearing the petitioner.

---