CESTAT Kolkata Upholds Reduced fines and penalties over imported used clothing

Commissioner of Customs Vs Maa Lakshmi Enterprises (CESTAT Kolkata)

In the case of Commissioner of Customs Vs. Maa Lakshmi Enterprises, the Revenue challenged the decision of the Appellate Authority regarding the importation of old and used clothing by the respondent. The initial assessment resulted in the declared value of the imported items being enhanced from $1.10 per kg to $1.316 per kg, which led to confiscation, a redemption fine, and a penalty. The confiscation was based on the classification of the clothing under Tariff Item No. 63090000, which is deemed a

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