https://www.taxtmi.com/caselaws?id=754170 Imported goods were found on examination to be old and used garments classified under Customs Tariff Heading 6309, and no contrary evidence was produced to show a different description. The reassessed value, enhanced from US$ 0.55 per kg to US$ 0.60 per kg CIF, was consistent with prevailing practice for such goods and required no further interference. The redemption fine under Section 125 of the Customs Act, 1962, and the penalty under Section 112(a) were also upheld as justified and commensurate with the case. The impugned order was sustained in full, and the Revenue's challenge failed on classification, valuation, and consequential reliefs. en-us Wed, 13 Mar 2024 00:00:00 +0530 Wed, 19 Jun 2024 08:31:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754170 Imported goods were found on examination to be old and used garments classified under Customs Tariff Heading 6309, and no contrary evidence was produced to show a different description. The reassessed value, enhanced from US$ 0.55 per kg to US$ 0.60 per kg CIF, was consistent with prevailing practice for such goods and required no further interference. The redemption fine under Section 125 of the Customs Act, 1962, and the penalty under Section 112(a) were also upheld as justified and commensurate with the case. The impugned order was sustained in full, and the Revenue's challenge failed on classification, valuation, and consequential reliefs. Case-Laws Customs Wed, 13 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754170