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    <title>2014 (11) TMI 195 - CESTAT NEW DELHI</title>
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    <description>The case involved the importation of old and used worn clothings without the necessary license, leading to the imposition of redemption fine and penalty. The appellant was found guilty of violating import laws by importing restricted goods without proper authorization, resulting in the confiscation of the goods. The assessable value of the goods was increased by the adjudicating authority, with specific values assigned. The judgment upheld the imposition of fines and penalties, dismissing all appeals due to common facts and causes. The enhancement of goods&#039; value was supported by a market survey conducted by the Directorate of Revenue Intelligence.</description>
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