Case Law Details
Commissioner of Customs Vs S N Enterprises (CESTAT Kolkata)
Introduction: In the case of Commissioner of Customs vs. S N Enterprises, CESTAT Kolkata addressed issues related to the importation of old and used worn clothing. The case involved the assessment, confiscation, and imposition of redemption fine and penalties. This article provides a detailed analysis of the case, examining the background, key arguments, and the decision rendered by CESTAT Kolkata.
Detailed Analysis:
1. Background of the Case S N Enterprises imported old and used worn clothing, which had undergone complete fumigation. The imported goods were subjected to assessment after value enhancement. Additionally, they faced confiscation, redemption fine, and penalties.
2. Grounds for Enhancement The declared value of the imported goods was initially US$ 0.45 per kg but was enhanced to US$ 0.60 per kg. Redemption fine and penalty were imposed because the imported old and used worn clothing fell under Tariff Item No.63090000 of the First Schedule of the Act. This category of items was restricted for import as per Para 2.17 of Foreign Trade Policy 2009-2014, in conjunction with ITC HS Classification of import and export items 2009-2014. Importing goods under Tariff Item No.63090000 required a valid specific license.
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