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    <title>2023 (6) TMI 1305 - CESTAT KOLKATA</title>
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    <description>The Tribunal upheld the redemption fine and penalty imposed on the respondent for importing old and used worn clothing, classifying them under Tariff Item No. 63090000 without the required license. The Tribunal reduced the redemption fine and penalty rates to 10% and 5% of the assessed value, respectively, to align with previous case law and serve justice. The Revenue&#039;s appeals seeking enhancement of these amounts were dismissed, affirming the impugned order.</description>
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      <link>https://www.taxtmi.com/caselaws?id=309525</link>
      <description>The Tribunal upheld the redemption fine and penalty imposed on the respondent for importing old and used worn clothing, classifying them under Tariff Item No. 63090000 without the required license. The Tribunal reduced the redemption fine and penalty rates to 10% and 5% of the assessed value, respectively, to align with previous case law and serve justice. The Revenue&#039;s appeals seeking enhancement of these amounts were dismissed, affirming the impugned order.</description>
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