https://www.taxtmi.com/caselaws?id=438746 Restricted imports of old and used worn clothing brought in without the required licence were treated as liable to confiscation under Section 111(d) of the Customs Act, 1962. The commentary notes that, where the licensing requirement is admittedly not complied with and the material before the authority is limited, confiscation may be sustained while the redemption fine and penalty may be moderated to meet the ends of justice. Applying that approach, the reduced redemption fine and penalty fixed by the appellate authority were found adequate on the facts, and no infirmity was shown in the challenged order. The Revenue's challenge therefore failed. en-us Thu, 01 Jun 2023 00:00:00 +0530 Thu, 08 Jun 2023 09:08:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438746 Restricted imports of old and used worn clothing brought in without the required licence were treated as liable to confiscation under Section 111(d) of the Customs Act, 1962. The commentary notes that, where the licensing requirement is admittedly not complied with and the material before the authority is limited, confiscation may be sustained while the redemption fine and penalty may be moderated to meet the ends of justice. Applying that approach, the reduced redemption fine and penalty fixed by the appellate authority were found adequate on the facts, and no infirmity was shown in the challenged order. The Revenue's challenge therefore failed. Case-Laws Customs Thu, 01 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438746