https://www.taxtmi.com/caselaws?id=443202 Absent a valid import licence, confiscation of old and used worn clothing was sustained, but enhancement of redemption fine and penalty was refused because the existing amounts were already considered adequate on the material before the authority. The Tribunal held that such monetary sanctions must be assessed on the facts and evidence of each case, and mere Revenue objection was insufficient to justify interference. The adjudicating authority's assessment of redemption fine and penalty was therefore upheld, and the challenge seeking enhancement failed. en-us Fri, 08 Sep 2023 00:00:00 +0530 Mon, 18 Sep 2023 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443202 Absent a valid import licence, confiscation of old and used worn clothing was sustained, but enhancement of redemption fine and penalty was refused because the existing amounts were already considered adequate on the material before the authority. The Tribunal held that such monetary sanctions must be assessed on the facts and evidence of each case, and mere Revenue objection was insufficient to justify interference. The adjudicating authority's assessment of redemption fine and penalty was therefore upheld, and the challenge seeking enhancement failed. Case-Laws Customs Fri, 08 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443202