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Imported old and used worn clothing, though completely fumigated, was considered a restricted item. The Tribunal upheld the confiscation of goods u/s 111(d) of the Customs Act, 1962 due to non-compliance with licensing requirements. However, considering the negligible scope for ascertainment, the Tribunal reduced the redemption fine to 10% of the ascertained value and penalty to 5% to serve the ends of justice. The appellate authority's imposition of redemption fine and penalty on the respondents was found sufficient. The Revenue's appeal against the order was dismissed as no infirmity was found.
Imported old and used worn clothing, though completely fumigated, was considered a restricted item. The Tribunal upheld the confiscation of goods u/s 111(d) of the Customs Act, 1962 due to non-compliance with licensing requirements. However, considering the negligible scope for ascertainment, the Tribunal reduced the redemption fine to 10% of the ascertained value and penalty to 5% to serve the ends of justice. The appellate authority's imposition of redemption fine and penalty on the respondents was found sufficient. The Revenue's appeal against the order was dismissed as no infirmity was found.
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TaxTMI 
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