https://www.taxtmi.com/caselaws?id=442349 Import of old and used worn clothing without the required licence justified confiscation under Section 111(d) of the Customs Act, 1962, but the Revenue failed to show any legal or factual basis for enhancing the redemption fine and penalty. The Tribunal held that the adjudicating authority's quantum was not shown to be inadequate and, following earlier Tribunal precedent in similar imports, found no infirmity in the amounts already fixed. The request for enhancement was therefore rejected, and the existing redemption fine and penalty were upheld. en-us Wed, 16 Aug 2023 00:00:00 +0530 Wed, 30 Aug 2023 07:36:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442349 Import of old and used worn clothing without the required licence justified confiscation under Section 111(d) of the Customs Act, 1962, but the Revenue failed to show any legal or factual basis for enhancing the redemption fine and penalty. The Tribunal held that the adjudicating authority's quantum was not shown to be inadequate and, following earlier Tribunal precedent in similar imports, found no infirmity in the amounts already fixed. The request for enhancement was therefore rejected, and the existing redemption fine and penalty were upheld. Case-Laws Customs Wed, 16 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442349