https://www.taxtmi.com/caselaws?id=436241 Cut fabric waste and mutilated garments not in continuous running length, and outside the width-restricted category in Board Circular No. 20/2011-Cus., were treated as restricted imports requiring a DGFT licence, so the claimed circular benefit was denied. The assessable value for the relevant bill of entry was upheld after re-determination under the Customs Valuation Rules based on comparable imports, as no contrary evidence was produced. Confiscation was sustained, but the redemption fine and penalty were reduced as excessive on the facts. en-us Mon, 03 Apr 2023 00:00:00 +0530 Sat, 08 Apr 2023 08:46:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436241 Cut fabric waste and mutilated garments not in continuous running length, and outside the width-restricted category in Board Circular No. 20/2011-Cus., were treated as restricted imports requiring a DGFT licence, so the claimed circular benefit was denied. The assessable value for the relevant bill of entry was upheld after re-determination under the Customs Valuation Rules based on comparable imports, as no contrary evidence was produced. Confiscation was sustained, but the redemption fine and penalty were reduced as excessive on the facts. Case-Laws Customs Mon, 03 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436241