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2015 (12) TMI 1483 - CESTAT NEW DELHI

2015 (12) TMI 1483 - CESTAT NEW DELHI - TMI - Confiscation of goods - Import of restricted goods - Importer does not license to import impugned goods - Held that:- impugned goods are not freely importable. Even the ITC (HS) classification for worn clothing and other worn articles against classification CTH 6309 declared these goods and to be restricted subject to import licence. Appellant was well aware that the impugned goods required licence to import as in its own case CESTAT Final Order No.1 .....

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- Decided against assessee. - Appeal No.C/215/2010-CU[DB] - Final Order No.52824/2015 - Dated:- 12-8-2015 - Mr. G. Raghuram, President And Mr. R.K. Singh, Member (Technical) For the Respondent : Mr. BB Sharma, DR ORDER Per Mr. R.K. Singh : Appeal has been filed against Order-in-Appeal dated 26.02.2010 which upheld the Order-in-Original dated 05.02.2009. The facts of the case briefly stated are as under:- The appellant imported consignment of worn clothing (weighing 23,000 kgs.) classified under .....

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8377; 1,25,000/-. 2. In its appeal before the Tribunal, appellant has contended that the redemption fine and penalty are on the higher side. It contended that the transaction value first needs to be rejected before re-determining the value and that has not been done in the present case. It cited the judgement of Supreme Court in the case of Eicher tractors Ltd versus CC Mumbai [2000 (122) ELT 321 (SC)]. It also stated that worn clothing cannot be treated to be restricted. 3. The ld. Departmental .....

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