Customs confiscation for non-compliant import of used clothing upheld, with redemption fine and penalty left undisturbed.

Imported old, used and worn clothing was held liable to confiscation under Section 111(d) of the Customs Act, 1962 because the goods were brought in without the requisite licensing compliance. The Tribunal found no infirmity in the adjudicating authority's assessment of redemption fine and penalty, and it declined to interfere with the quantum fixed or to order a further remand. The redemption fine and penalty confirmed below were upheld.

---

---

Issues: Whether the redemption fine and penalty imposed on import of old and used worn clothing required enhancement.

Analysis: The Tribunal followed its earlier view that the goods had been imported without the requisite licensing compliance and that confiscation under Section 111(d) of the Customs Act, 1962 was justified. It further found no infirmity in the adjudicating authority's assessment of redemption fine and penalty and noted that the circumstances did not warrant a further remand or interference with the quantum already fixed.

Conclusion: The redemption fine and penalty as confirmed by the adjudicating authority were upheld.

---