https://www.taxtmi.com/caselaws?id=442795 Import of old and used worn clothing without the requisite licence attracted confiscation under Section 111(d) of the Customs Act, 1962, and that confiscation was sustained. The Tribunal noted that in similar imports earlier decisions had upheld confiscation while reducing redemption fine and penalty, but here the adjudicating authority had already fixed the fine and penalty at levels considered sufficient to meet the ends of justice. In the absence of any compelling basis to interfere, no enhancement of redemption fine or penalty was warranted, and the Revenue's request for higher amounts was rejected. en-us Tue, 29 Aug 2023 00:00:00 +0530 Mon, 11 Sep 2023 08:59:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442795 Import of old and used worn clothing without the requisite licence attracted confiscation under Section 111(d) of the Customs Act, 1962, and that confiscation was sustained. The Tribunal noted that in similar imports earlier decisions had upheld confiscation while reducing redemption fine and penalty, but here the adjudicating authority had already fixed the fine and penalty at levels considered sufficient to meet the ends of justice. In the absence of any compelling basis to interfere, no enhancement of redemption fine or penalty was warranted, and the Revenue's request for higher amounts was rejected. Case-Laws Customs Tue, 29 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442795