Licensing non-compliance in import of used clothing justified confiscation, while redemption fine and penalty were not enhanced.

Import of old and used worn clothing without compliance with the licensing requirement justified confiscation under Section 111(d) of the Customs Act, 1962. On the facts, the Tribunal held that the redemption fine and penalty already imposed were sufficient, noting that the earlier precedent had reduced those amounts to meet the ends of justice. The Revenue's request for enhancement was therefore rejected and the adjudicating authority's order was upheld.

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Issues: Whether the redemption fine and penalty imposed on import of old and used worn clothing were liable to be enhanced in the Revenue's appeal.

Analysis: The Tribunal noted that the importers had not complied with the licensing requirement and upheld confiscation under Section 111(d) of the Customs Act, 1962. It also noted that the earlier decision relied upon had reduced redemption fine and penalty to meet the ends of justice, and that the adjudicating authority's fine and penalty were already considered sufficient on the facts of the case.

Conclusion: The redemption fine and penalty were not liable to enhancement and the adjudicating authority's order was upheld.

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