https://www.taxtmi.com/caselaws?id=441969 Classification of imported old and used garments was upheld because no specific alternative tariff entry or error in the adjudicating authority's finding was shown. The enhanced assessable value was also sustained, as the goods had already been revalued under Rule 9 of the Customs Valuation Rules, 2007 and no further evidence supported any additional upward revision. Redemption fine and penalty were upheld since the import involved restricted goods without the required licence, and the record showed no basis for reduction. The additional penalty under Section 114A of the Customs Act, 1962 was not supported on the facts. en-us Thu, 10 Aug 2023 00:00:00 +0530 Tue, 22 Aug 2023 09:10:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441969 Classification of imported old and used garments was upheld because no specific alternative tariff entry or error in the adjudicating authority's finding was shown. The enhanced assessable value was also sustained, as the goods had already been revalued under Rule 9 of the Customs Valuation Rules, 2007 and no further evidence supported any additional upward revision. Redemption fine and penalty were upheld since the import involved restricted goods without the required licence, and the record showed no basis for reduction. The additional penalty under Section 114A of the Customs Act, 1962 was not supported on the facts. Case-Laws Customs Thu, 10 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441969