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2013 (9) TMI 780 - CALCUTTA HIGH COURTImported Goods – Redemption Fine – Penalty - Revenue intercepted the imported goods declaring the same to be worn clothes and the value – Held that:- The order passed by the Commissioner as well as the Tribunal was set aside to the extent of the redemption fine and the penalty and the Commissioner was directed to assess the redemption fine and the penalty in the light of the circular dated 26th July, 2010 upon giving an opportunity to the petitioner to submit the relevant documents and also a personal hearing and shall make all endeavours to complete the exercise of determination within three weeks from the date of the communication of this order. Circular No. 22/2010-Cus., dated 26th July, 2010 concerning the import of the worn clothing which suggests that the import of the worn clothing should not be adjudicated and fine in lieu of confiscation and penalty imposed keeping in view the ‘margin of profit’ on such unauthorized import should not get cleared by paying only nominal fine and penalty in future. The Court had not gone into the merit of the matter and the said authority shall be at liberty to decide the matter in accordance with law without being swayed by any observations made.
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