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TMI Blog2023 (9) TMI 364X X X X Extracts X X X X X X X X Extracts X X X X ..... y fumigated which were assessed after value enhancement, confiscation and imposition of redemption fine and penalty. 2.1 The declared value was enhanced from US$ 1.05 per kg to US$ 1.316 per kg and redemption fine and penalty were also imposed on the ground that the old and used worn clothing articles are classifiable under Tariff Item No.63090000 of the First Schedule of the Act and is restricted item for import as per Para 2.17 of Foreign Trade Policy 2009-2014, read with ITC HS Classification of import and export items 2009-2014. Import of goods under Tariff Item No.63090000 is restricted and their import is allowed only against the valid specific license. 2.2 The Adjudicating Authority has imposed redemption fine of Rs.6,06,000/- and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -section (1) of Section 54;' does not appear to be in conformity with law. Confiscation of goods is empowered when material particulars are withheld or incorrectly recorded in the declaration which, for the purpose of Section 111 of Customs Act, 1962, is the bill of entry. Therefore, whatever would be the finding on the description or value, Section 111(m) is not liable to be invoked in the absence of a declaration. 5. Confiscation under Section 111(d) has been invoked for import of 'old and serviceable garments' without an import licence as prescribed under Chapter 2 of the Foreign Trade Policy. Want of such licence is not disputed by the appellants. Consequently, confiscation under Section 111(d) of Customs Act, 1962 in the impugned or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x 20. Before proceeding further it is pertinent here to state that the exact description and quantity of goods, container wise, cannot be determined at this stage since no 100% examination of all containers was done at the time of clearance of goods. At any event all the importers had agreed during the personal hearing conducted by the then Commissioner of Customs (I), that the impugned goods were either old and used garments other than rags or they were not mutilated as per the norms laid down in this regard. It is on this agreement for the nature/description of goods, that we have to proceed further in this case. As regards the margin of profit, a market survey was done whose salient features are as follows :' in the impugned order. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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