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    <title>2023 (9) TMI 195 - CESTAT KOLKATA</title>
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    <description>Import of restricted old and used clothing was found to involve admitted non-compliance with the licensing requirement, and the Tribunal relied on the earlier decision cited before it. The original authority&#039;s valuation, redemption fine and penalty were not shown to suffer from any infirmity warranting interference, and the circumstances did not justify further remand or enhancement. The confiscation and the monetary consequences fixed by the adjudicating authority were treated as sufficient, so the Revenue&#039;s appeal seeking enhancement failed and the redemption fine and penalty were upheld.</description>
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      <title>2023 (9) TMI 195 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=442573</link>
      <description>Import of restricted old and used clothing was found to involve admitted non-compliance with the licensing requirement, and the Tribunal relied on the earlier decision cited before it. The original authority&#039;s valuation, redemption fine and penalty were not shown to suffer from any infirmity warranting interference, and the circumstances did not justify further remand or enhancement. The confiscation and the monetary consequences fixed by the adjudicating authority were treated as sufficient, so the Revenue&#039;s appeal seeking enhancement failed and the redemption fine and penalty were upheld.</description>
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      <pubDate>Tue, 29 Aug 2023 00:00:00 +0530</pubDate>
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