https://www.taxtmi.com/caselaws?id=237348 The customs circular governing worn clothing imports had to be considered when fixing redemption fine and penalty, because adjudication was required to follow the circular-based framework for clearance after fumigation and for assessment of consequential charges. As that circular was not taken into account, and the affected party was not given a further opportunity on those aspects, the existing orders could not stand to that limited extent. The matter was remitted for fresh assessment of redemption fine and penalty in accordance with the circular after hearing the importer. en-us Wed, 14 Aug 2013 00:00:00 +0530 Wed, 25 Sep 2013 21:24:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237348 The customs circular governing worn clothing imports had to be considered when fixing redemption fine and penalty, because adjudication was required to follow the circular-based framework for clearance after fumigation and for assessment of consequential charges. As that circular was not taken into account, and the affected party was not given a further opportunity on those aspects, the existing orders could not stand to that limited extent. The matter was remitted for fresh assessment of redemption fine and penalty in accordance with the circular after hearing the importer. Case-Laws Customs Wed, 14 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237348