https://www.taxtmi.com/caselaws?id=440563 Import of restricted old and used worn clothing without the necessary licence justified confiscation under Section 111(d) of the Customs Act, 1962. The Tribunal applied the view that redemption fine and penalty must be supported by the facts and assessed value, and found no legal infirmity in the adjudicating authority's assessment. As the confiscation was sustained and the fine and penalty were considered sufficient to meet the ends of justice, the request for enhancement was rejected and the original order was upheld. en-us Wed, 14 Jun 2023 00:00:00 +0530 Thu, 20 Jul 2023 23:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440563 Import of restricted old and used worn clothing without the necessary licence justified confiscation under Section 111(d) of the Customs Act, 1962. The Tribunal applied the view that redemption fine and penalty must be supported by the facts and assessed value, and found no legal infirmity in the adjudicating authority's assessment. As the confiscation was sustained and the fine and penalty were considered sufficient to meet the ends of justice, the request for enhancement was rejected and the original order was upheld. Case-Laws Customs Wed, 14 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440563