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    <title>2023 (9) TMI 1269 - CESTAT KOLKATA</title>
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    <description>Imported old, used and worn clothing was held liable to confiscation under Section 111(d) of the Customs Act, 1962 because the goods were brought in without the requisite licensing compliance. The Tribunal found no infirmity in the adjudicating authority&#039;s assessment of redemption fine and penalty, and it declined to interfere with the quantum fixed or to order a further remand. The redemption fine and penalty confirmed below were upheld.</description>
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      <description>Imported old, used and worn clothing was held liable to confiscation under Section 111(d) of the Customs Act, 1962 because the goods were brought in without the requisite licensing compliance. The Tribunal found no infirmity in the adjudicating authority&#039;s assessment of redemption fine and penalty, and it declined to interfere with the quantum fixed or to order a further remand. The redemption fine and penalty confirmed below were upheld.</description>
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