Case Law Details
Commissioner of Customs Vs K.K. Woollens & Others (CESTAT Kolkata)
Introduction: The Commissioner of Customs Vs K.K. Woollens case, heard by CESTAT Kolkata, has brought attention to the complexities surrounding the importation of old and used worn clothing. The focus of the case was on the assessment of value enhancement, confiscation, redemption fines, and penalties levied on the respondents.
Detailed Subheading Wise Analysis
Background of the Case: The respondents imported old and used worn clothing, which were subject to value enhancement from $0.45 to $0.60 per kg. The importation of such clothing is governed by strict regulations, including Tariff Item No.63090000 of the First Schedule of the Act and Para 2.17 of Foreign Trade Policy 2009-2014.
Legal Provisions Invoked: The Adjudicating Authority imposed a redemption fine and a penalty at the rate of 19.5% and 7.8% of the assessed value, respectively. The Revenue appealed for an enhancement of these charges.
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