https://www.taxtmi.com/caselaws?id=442467 Import of old, used and worn clothing without the requisite licence justified confiscation under Section 111(d) of the Customs Act, 1962. The Tribunal found that the adjudicating authority had already fixed redemption fine and penalty at specified percentages of the assessed value, and no infirmity was shown in that quantification. Because the respondent had not challenged the confirmed duties and penalties, there was no basis to enhance the monetary consequences further. The Revenue's request for enhancement was therefore rejected and the existing fine and penalty were upheld. en-us Wed, 30 Aug 2023 00:00:00 +0530 Sat, 02 Sep 2023 07:50:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442467 Import of old, used and worn clothing without the requisite licence justified confiscation under Section 111(d) of the Customs Act, 1962. The Tribunal found that the adjudicating authority had already fixed redemption fine and penalty at specified percentages of the assessed value, and no infirmity was shown in that quantification. Because the respondent had not challenged the confirmed duties and penalties, there was no basis to enhance the monetary consequences further. The Revenue's request for enhancement was therefore rejected and the existing fine and penalty were upheld. Case-Laws Customs Wed, 30 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442467