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    <title>2024 (4) TMI 973 - CESTAT KOLKATA</title>
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    <description>Import of restricted old and used worn clothing without the required specific licence justified confiscation under Section 111(d) of the Customs Act, 1962, as the licensing breach was admitted. The Tribunal found no basis to interfere further with the appellate authority&#039;s reduced redemption fine and penalty, since the record did not support any alteration of the quantum and the amounts already fixed adequately met the ends of justice. Confiscation was therefore sustained, and the redemption fine and penalty were upheld at the reduced levels.</description>
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      <description>Import of restricted old and used worn clothing without the required specific licence justified confiscation under Section 111(d) of the Customs Act, 1962, as the licensing breach was admitted. The Tribunal found no basis to interfere further with the appellate authority&#039;s reduced redemption fine and penalty, since the record did not support any alteration of the quantum and the amounts already fixed adequately met the ends of justice. Confiscation was therefore sustained, and the redemption fine and penalty were upheld at the reduced levels.</description>
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