https://www.taxtmi.com/caselaws?id=438749 Restricted imported goods such as old and used worn clothing may be confiscated under Section 111(d) of the Customs Act, 1962 where the required specific licence is absent and the restriction under the foreign trade policy is undisputed. On those facts, confiscation was sustainable, and the reduced redemption fine and penalty were upheld because no infirmity was shown in the earlier reduction to levels considered adequate to meet the ends of justice. The challenge to the reduced quantum therefore failed. en-us Fri, 02 Jun 2023 00:00:00 +0530 Thu, 08 Jun 2023 09:08:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438749 Restricted imported goods such as old and used worn clothing may be confiscated under Section 111(d) of the Customs Act, 1962 where the required specific licence is absent and the restriction under the foreign trade policy is undisputed. On those facts, confiscation was sustainable, and the reduced redemption fine and penalty were upheld because no infirmity was shown in the earlier reduction to levels considered adequate to meet the ends of justice. The challenge to the reduced quantum therefore failed. Case-Laws Customs Fri, 02 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438749