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    <title>2023 (6) TMI 1305 - CESTAT KOLKATA</title>
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    <description>Import of old and used worn clothing without the required licence justified confiscation of the restricted goods under the Customs Act. The Tribunal held that, where the adjudicating authority had already fixed a reasonable redemption fine and penalty and no infirmity was shown in that quantification, appellate enhancement was not warranted. Relying on earlier Tribunal authority on similar facts, it declined to interfere with the amounts imposed and upheld the redemption fine and penalty confirmed below.</description>
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      <description>Import of old and used worn clothing without the required licence justified confiscation of the restricted goods under the Customs Act. The Tribunal held that, where the adjudicating authority had already fixed a reasonable redemption fine and penalty and no infirmity was shown in that quantification, appellate enhancement was not warranted. Relying on earlier Tribunal authority on similar facts, it declined to interfere with the amounts imposed and upheld the redemption fine and penalty confirmed below.</description>
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