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2014 (11) TMI 195 - CESTAT NEW DELHIImport of old and used worn clothings without proper license - confiscation, redemption fine and valuation - Held that:- Goods imported were restricted in nature and importation thereof requires license and in absence of such license, importation results in violation of law. That makes the goods to be smuggled goods and liable to confiscation. Such fact remained undisputed - moment the goods submit for confiscation, redemption fine and penalty shall be imposable. Looking to the value of the goods involved and the nature of violation of law committed, there appears no reason to interfere to the concurrent finding of both authorities below - Decided against assessee.
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