Import of old and used worn clothing articles without valid specific license unjustified: CESTAT Kolkata

Commissioner of Customs (Port) Vs S. S. Traders (CESTAT Kolkata)

CESTAT Kolkata held that valid specific license required for import of old and used worn clothing articles. Accordingly, redemption fine @10% and penalty @5% imposed for failure to comply with licensing requirement.

Facts- The respondent imported old and used worn clothing, completely fumigated which were assessed after value enhancement, confiscation and imposition of redemption fine and penalty.

The declared value was enhanced from US$ 1.10 per kg to US$ 1.316 per kg and redemption fin

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