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2014 (11) TMI 195 - AT - CustomsImport 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.
Issues: Import of old and used worn clothings without proper license, imposition of redemption fine and penalty, enhancement of assessable value of goods, confiscation of goods for violation of law, market survey for valuation of goods.
The judgment concerns the import of old and used worn clothings without the required import license, leading to the imposition of redemption fine and penalty. The lower authorities found the appellant guilty of importing restricted goods without the necessary license, resulting in violation of the law. The goods were identified as worn clothing/articles, including various items like Children Training Wear, Children Parka Paints, Children Fleece Wear, and paired socks. The assessable value of the goods was enhanced by the adjudicating authority in the appeals filed by the appellant, with specific values provided for each appeal. The judgment highlights that the importation of restricted goods without the proper license constitutes a violation of the law, making the goods subject to confiscation as smuggled goods. The imposition of redemption fine and penalty is deemed appropriate based on the nature of the violation and the value of the goods involved. The judgment dismisses all three appeals, emphasizing the commonality of facts and causes across the cases. Furthermore, it is noted that the imported goods were in single packs and seemed intended for reuse, warranting an enhancement of their value. The Directorate of Revenue Intelligence (DRI) conducted a market survey to determine the value of the goods, which supported the valuation enhancement. The appellant did not contest the valuation aspect or challenge the results of the market survey, reinforcing the decision to uphold the enhancement of the goods' value.
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