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    <title>2023 (12) TMI 574 - CESTAT KOLKATA</title>
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    <description>Import of old and used worn clothing without the required specific licence was treated as sustainable for confiscation, as the Tribunal followed its earlier ruling on similar facts. The question whether the redemption fine and penalty should be enhanced was rejected because the adjudicating authority had already fixed those amounts, there was no sufficient basis to interfere with the quantum, and the respondent had not challenged the confirmed figures. The redemption fine and penalty were therefore upheld, and the Revenue&#039;s request for enhancement failed.</description>
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      <title>2023 (12) TMI 574 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=446890</link>
      <description>Import of old and used worn clothing without the required specific licence was treated as sustainable for confiscation, as the Tribunal followed its earlier ruling on similar facts. The question whether the redemption fine and penalty should be enhanced was rejected because the adjudicating authority had already fixed those amounts, there was no sufficient basis to interfere with the quantum, and the respondent had not challenged the confirmed figures. The redemption fine and penalty were therefore upheld, and the Revenue&#039;s request for enhancement failed.</description>
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