Confiscation for unlicensed import of used clothing sustained; enhancement of redemption fine and penalty rejected.

Import of old and used worn clothing without the required specific licence was treated as sustainable for confiscation, as the Tribunal followed its earlier ruling on similar facts. The question whether the redemption fine and penalty should be enhanced was rejected because the adjudicating authority had already fixed those amounts, there was no sufficient basis to interfere with the quantum, and the respondent had not challenged the confirmed figures. The redemption fine and penalty were therefore upheld, and the Revenue's request for enhancement failed.

---

---

Issues: Whether the redemption fine and penalty imposed on import of old and used worn clothing were required to be enhanced.

Analysis: The imported goods were found to be old and used worn clothing and the import was without the required specific licence. The Tribunal followed its earlier decision on similar facts and held that confiscation for want of licence was sustainable. It further noted that the adjudicating authority had already imposed redemption fine and penalty, and there was no sufficient basis to interfere with the quantum fixed, particularly when the Revenue sought enhancement and the Respondent had not challenged the confirmed amounts.

Conclusion: The request for enhancement was rejected and the redemption fine and penalty as imposed by the adjudicating authority were upheld in favour of the respondent.

---