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    <title>2023 (6) TMI 1304 - CESTAT KOLKATA</title>
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    <description>Import of old and used worn clothing without the requisite licence was treated as import of restricted goods, and confiscation was sustained on that basis. The Tribunal further held that the redemption fine and penalty already confirmed were reasonable on the facts and sufficient to meet the ends of justice, so there was no ground to enhance them. The Revenue&#039;s challenge to the quantum of redemption fine and penalty therefore failed, and the adjudicating authority&#039;s order was upheld in full.</description>
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      <title>2023 (6) TMI 1304 - CESTAT KOLKATA</title>
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      <description>Import of old and used worn clothing without the requisite licence was treated as import of restricted goods, and confiscation was sustained on that basis. The Tribunal further held that the redemption fine and penalty already confirmed were reasonable on the facts and sufficient to meet the ends of justice, so there was no ground to enhance them. The Revenue&#039;s challenge to the quantum of redemption fine and penalty therefore failed, and the adjudicating authority&#039;s order was upheld in full.</description>
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