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    <title>2024 (9) TMI 468 - CESTAT KOLKATA</title>
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    <description>CESTAT Kolkata held that import of old and used worn clothing breached licensing requirements, and confiscation under Section 111(d) of the Customs Act, 1962 remained undisturbed. As confiscation was sustained and the appellate authority had already fixed redemption fine and penalty at levels found adequate on the facts, the Tribunal refused to enhance either amount. The Revenue&#039;s request for higher fine and penalty was rejected because the quantified amounts were considered sufficient to meet the ends of justice.</description>
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      <description>CESTAT Kolkata held that import of old and used worn clothing breached licensing requirements, and confiscation under Section 111(d) of the Customs Act, 1962 remained undisturbed. As confiscation was sustained and the appellate authority had already fixed redemption fine and penalty at levels found adequate on the facts, the Tribunal refused to enhance either amount. The Revenue&#039;s request for higher fine and penalty was rejected because the quantified amounts were considered sufficient to meet the ends of justice.</description>
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