https://www.taxtmi.com/caselaws?id=439517 Import of restricted old, used and worn clothing was held liable to confiscation under the Customs Act, 1962 because a licensing requirement applied, but the Tribunal found no basis to enhance the redemption fine or penalty fixed by the adjudicating authority. Applying its earlier reasoning on similar facts, it held that the existing fine and penalty were adequate and that enhancement could not be ordered without a demonstrated infirmity in the original assessment. The Revenue's challenge therefore failed and the impugned order was sustained. en-us Mon, 19 Jun 2023 00:00:00 +0530 Tue, 27 Jun 2023 08:08:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439517 Import of restricted old, used and worn clothing was held liable to confiscation under the Customs Act, 1962 because a licensing requirement applied, but the Tribunal found no basis to enhance the redemption fine or penalty fixed by the adjudicating authority. Applying its earlier reasoning on similar facts, it held that the existing fine and penalty were adequate and that enhancement could not be ordered without a demonstrated infirmity in the original assessment. The Revenue's challenge therefore failed and the impugned order was sustained. Case-Laws Customs Mon, 19 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439517