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Customs authority confiscated imported old and used worn clothing for failure to comply with licensing requirements. The Tribunal upheld confiscation u/s 111(d) of Customs Act, 1962. However, considering the negligible scope for ascertainment, the Tribunal reduced redemption fine to 10% of assessed value and penalty to 5%, finding it sufficient to meet the ends of justice. The order of Commissioner (Appeals) confirming redemption fine and penalty at these reduced rates was upheld, and the Revenue's appeal was dismissed as there was no infirmity in the impugned order.
Customs authority confiscated imported old and used worn clothing for failure to comply with licensing requirements. The Tribunal upheld confiscation u/s 111(d) of Customs Act, 1962. However, considering the negligible scope for ascertainment, the Tribunal reduced redemption fine to 10% of assessed value and penalty to 5%, finding it sufficient to meet the ends of justice. The order of Commissioner (Appeals) confirming redemption fine and penalty at these reduced rates was upheld, and the Revenue's appeal was dismissed as there was no infirmity in the impugned order.
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