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    <title>2023 (9) TMI 937 - CESTAT KOLKATA</title>
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    <description>Import of old and used worn clothing without compliance with the licensing requirement justified confiscation under Section 111(d) of the Customs Act, 1962. On the facts, the Tribunal held that the redemption fine and penalty already imposed were sufficient, noting that the earlier precedent had reduced those amounts to meet the ends of justice. The Revenue&#039;s request for enhancement was therefore rejected and the adjudicating authority&#039;s order was upheld.</description>
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      <description>Import of old and used worn clothing without compliance with the licensing requirement justified confiscation under Section 111(d) of the Customs Act, 1962. On the facts, the Tribunal held that the redemption fine and penalty already imposed were sufficient, noting that the earlier precedent had reduced those amounts to meet the ends of justice. The Revenue&#039;s request for enhancement was therefore rejected and the adjudicating authority&#039;s order was upheld.</description>
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