https://www.taxtmi.com/caselaws?id=93007 The Tribunal upheld the classification of imported used clothing under Customs Tariff Heading (CTH) 63.09, rejecting the appellant's argument for classification under CTH 63.10. The Tribunal reduced the redemption fine to Rs. 2.25 lakhs, aligning with the initial adjudication order, while maintaining the penalty amount. The goods were deemed serviceable garments without mutilation, justifying their confiscation and the revised redemption fine. The Tribunal also approved the valuation methodology under Rule 8 for goods lacking a uniform standard, affirming the overall decision on classification, confiscation, and valuation. en-us Tue, 10 Aug 1999 00:00:00 +0530 Mon, 07 Nov 2011 16:39:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93007 The Tribunal upheld the classification of imported used clothing under Customs Tariff Heading (CTH) 63.09, rejecting the appellant's argument for classification under CTH 63.10. The Tribunal reduced the redemption fine to Rs. 2.25 lakhs, aligning with the initial adjudication order, while maintaining the penalty amount. The goods were deemed serviceable garments without mutilation, justifying their confiscation and the revised redemption fine. The Tribunal also approved the valuation methodology under Rule 8 for goods lacking a uniform standard, affirming the overall decision on classification, confiscation, and valuation. Case-Laws Customs Tue, 10 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93007