Register to get Live Demo
2023 (6) TMI 320 - CESTAT KOLKATA
Confiscation - Reduction in quantum of redemption fine and penalty - import of old and used worn clothing, completely fumigated - restricted item or not - to be classified under Tariff Item No.63090000 of the First Schedule of the Act or not - HELD THAT:- This issue came up before this Tribunal in the case of VENUS TRADERS, RAINBOW INTERNATIONAL, AL-YASEEN ENTERPRISES, GLOBE INTERNATIONAL, KRISHNA EXPORT CORPORATION, PRECISION IMPEX, BMC SPINNERS PVT. LTD., SHIVAM TRADERS, LEELA WOOLEN MILLS, M.U. TEXTILES VERSUS COMMISSIONER OF CUSTOMS (IMPORTS) MUMBAI [2018 (11) TMI 625 - CESTAT MUMBAI], wherein this Tribunal has observed that The failure of the original authority to comply with the direction in remand to disclose the margin of profit that prompted the fine and penalty, the matter would normally have to be remitted back by another remand order. However, the paucity of evidence and the negligible scope for ascertainment at this stage deters us from doing so.
The redemption fine and penalty imposed on the respondent to the tune of 10% & 5% respectively on the assessed value is sufficient - there are no infirmity in the impugned order and the same is upheld - appeals filed by the Revenue are dismissed.