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of <h1>Tribunal allows appeals, reduces fines & penalties, upholds confiscation for old items.</h1> The Tribunal set aside the confiscation of pre-mutilated garments but upheld the confiscation of old and used items requiring a specific license. ... Confiscation of goods - Redemption fine - Penalty Issues:- Confiscation of pre-mutilated goods- Imposition of redemption fine and penaltyConfiscation of Pre-Mutilated Goods:The case involved three appeals against the confiscation of items imported as mutilated rags. The appellant argued that 75% of the goods were pre-mutilated, as confirmed during examination, and cited a previous Tribunal case where it was held that no confiscation could be ordered for pre-mutilated goods. The Tribunal agreed, setting aside the confiscation of pre-mutilated garments. However, for goods that were not pre-mutilated but old and used, confiscation was upheld as the import policy required a specific license for such items.Imposition of Redemption Fine and Penalty:Regarding the redemption fine, the Tribunal found the imposed fines to be excessive and referred to a previous case where a lower redemption fine was deemed appropriate for similar goods. The Tribunal adjusted the redemption fines to 25% of the value of the goods in all three cases. As for penalties, since part of the goods were liable for confiscation, penalties were deemed sustainable but were reduced based on the precedent set by the Tribunal in another case. The penalties were adjusted to 5% of the value of the goods in each appeal, resulting in the appeals being allowed in favor of the appellants.
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